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Trends in non-financial reporting

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Author(s): Adina Popa

Journal: Analele Universităţii Eftimie Murgu Reşiţa. Fascicula de Inginerie
ISSN 1453-7397

Volume: XV;
Issue: 1;
Start page: 353;
Date: 2008;
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Keywords: corporate reporting | non-financial information

ABSTRACT
In the recent years more studies focus on the corporate disclosure, the determinants and consequences of disclosure. The mandatory disclosure of financial information was frequently integrated with non-financial information, often voluntary disclosed. The voluntary dimension of corporate disclosure involves the manifestation of free choice of the firm and its managers. In our paper we focus on the principal reporting demands that are not covered by traditional financial statements, voluntary disclosure, and how Romanian companies interested in the issue have been incorporating information about these aspects in their reporting. We also highlight the usefulness and the importance level which managers and stakeholders are giving to appreciate the non-financial performance of the Romanian listed companies they are manage or they are interested in.
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