Analysis on the Compliance of Sustainability Reports of Romanian Companies with GRI Conceptual Framework
Non-financial reporting has become a concern of managers because companies are evaluated financially, but also social. The objective of this paper is to show the degree of observance of the items within the Global Reporting Initiative (GRI), the understanding of the ESG dimension (environmental, soc...
| Format: | Article |
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| Language: | English |
| Published: |
Chamber of Financial Auditors of Romania
2020-04-01
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| Series: | Audit Financiar |
| Subjects: | |
| Online Access: |
http://revista.cafr.ro/temp/Article_9639.pdf
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