AUDITING FINANCIAL AND NON-FINANCIAL INFORMATION ON SUSTAINABILITY
Public interest entities as well as private companies have moved from voluntary reporting to mandatory reporting of financial and non-financial information on environmental, social and governance issues. Basically, new integrated reporting requirements appeared, applicable on January 1, 2017. It i...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Academica Brâncuşi
2022-08-01
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| Series: | Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie |
| Subjects: | |
| Online Access: | https://www.utgjiu.ro/revista/ec/pdf/2022-04/30_Munteanu.pdf |