Non-Financial Reporting in Romania in the pre-Directive 2014/95/EU Period (1990-2013)

In Romania, a country with a former centralised economy governed by a communist regime up to 1990, there was a tradition for reporting non-financial information, which includes corporate social responsibility, sustainability and environmental issues. This paper aims to analyse the transition to a fr...

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Bibliographic Details
Main Authors: Adriana TIRON-TUDOR, Teodora Viorica FĂRCAŞ, Ioana DRAGU, Ecaterina Monica MOISE
Format: Article
Language:English
Published: The Body of Expert and Licensed Accountants of Romania 2020-06-01
Series:CECCAR Business Review
Subjects:
Online Access: https://www.ceccarbusinessreview.ro/non-financial-reporting-in-romania-in-the-pre-directive-2014-95-eu-period-1990-2013-a39d/download-PDF/