{"id":9789,"date":"2025-05-29T18:49:40","date_gmt":"2025-05-29T18:49:40","guid":{"rendered":"https:\/\/revista.isfin.ro\/?p=9789"},"modified":"2025-07-19T06:52:00","modified_gmt":"2025-07-19T06:52:00","slug":"an-overview-of-sustainability-reporting-in-romania-and-worldwide","status":"publish","type":"post","link":"https:\/\/revista.isfin.ro\/en\/2025\/05\/29\/an-overview-of-sustainability-reporting-in-romania-and-worldwide\/","title":{"rendered":"AN OVERVIEW OF SUSTAINABILITY REPORTING IN ROMANIA AND WORLDWIDE"},"content":{"rendered":"
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Authors: Veronica Grosu, Ani\u0219oara Niculina Apetri, Irina-\u0218tefana Cibotariu, Ancu\u021ba-Anisia Chelba<\/p>\n

Vol. 10 \u2022 No. 18 \u2022 May 2025<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t

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Abstract<\/strong><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Non-financial information from sustainability reports helps to assess the health of the company as it is closely linked to financial information. More information always equals less uncertainty, financial and non-financial information, once put together in the analysis, thus provides a much more accurate and realistic forecast of the company’s health. Therefore, a balanced presentation of the two types of information does nothing more than provide a clear picture, so that investors, but also all those interested, can realize the value owned, controlled and maintained by the company. The purpose of this research paper is to analyze data collected through a questionnaire, but also through KPMG reports, to present the degree of application of social responsibility policies and practices for companies in Romania, but also the degree of sustainability reporting in Romania and around the world. The first objective is to review the specialized literature on the topic of sustainability, ESG principles, GRI standards, SASB, ESRS framework, EU taxonomy and the second objective is focused on the analysis of the companies in the research sample. The results consist of providing an overview of companies in Romania and around the world in terms of social responsibility and sustainability reporting.<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Keywords:
<\/strong>sustainability, reporting, Romania, worldwide, durability.<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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JEL Classification:<\/strong> M14, M48.<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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DOI: <\/strong>10.55654\/JFS.2025.10.18.14<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Authors: Veronica Grosu, Ani\u0219oara Niculina Apetri, Irina-\u0218tefana Cibotariu, Ancu\u021ba-Anisia Chelba Vol. 10 \u2022 No. 18 \u2022 May 2025 View abstract PDF View article PDF Abstract Non-financial information from sustainability reports helps to assess the health of the company as it is closely linked to financial information. More information always equals less uncertainty, financial and non-financial …<\/p>\n

AN OVERVIEW OF SUSTAINABILITY REPORTING IN ROMANIA AND WORLDWIDE<\/span> Read More »<\/a><\/p>","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[186],"tags":[],"yoast_head":"AN OVERVIEW OF SUSTAINABILITY REPORTING IN ROMANIA AND WORLDWIDE - Revista de Studii Financiare<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/revista.isfin.ro\/en\/2025\/05\/29\/an-overview-of-sustainability-reporting-in-romania-and-worldwide\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"AN OVERVIEW OF SUSTAINABILITY REPORTING IN ROMANIA AND WORLDWIDE - Revista de Studii Financiare\" \/>\n<meta property=\"og:description\" content=\"Authors: Veronica Grosu, Ani\u0219oara Niculina Apetri, Irina-\u0218tefana Cibotariu, Ancu\u021ba-Anisia Chelba Vol. 10 \u2022 No. 18 \u2022 May 2025 View abstract PDF View article PDF Abstract Non-financial information from sustainability reports helps to assess the health of the company as it is closely linked to financial information. 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