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Integrated Reporting To Regional Water And Sewerage Operators In Romania

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  • FULOP KINGA-ERZSEBET

    (POSTDOCTORAL STUDENT AT THE UNIVERSITY 1 DECEMBRIE 1918 ALBA IULIA, LECTURER AT SAPIENTIA UNIVERSITY CLUJ-NAPOCA)

Abstract

Non-financial reporting of large public interest entities is a very important component of annual corporate reporting. This reporting emphasizes the social responsibility of these entities and highlights environmental, social and personnel issues, respect for Human Rights and the fight against corruption and bribery. In Romanian legislation directive 2014/95/EU is transposed by Order of the Ministry of Public Finance no. 1938/2016, which legislates the obligation to make a non-financial declaration for large entities of public interest. Most regional water and sewerage operators are in the category of these entities for the non-financial statement. As there is no legislated and unanimously accepted reporting framework, each of these entities makes the non-financial statement in its own approach. In this quantitative research we examine the way and content of non-financial reporting by regional water and sewerage operators in Romania.

Suggested Citation

  • Fulop Kinga-Erzsebet, 2023. "Integrated Reporting To Regional Water And Sewerage Operators In Romania," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 6, pages 146-152, December.
    • Handle: RePEc:cbu:jrnlec:y:2023:v:6ii:p:146-152
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    References listed on IDEAS

    as
    1. Laurentiu Tachiciu & Melinda Timea Fulop & Andreea Marin-Pantelescu & Ionica Oncioiu & Dan Ioan Topor, 2020. "Non-Financial Reporting and Reputational Risk in the Romanian Financial Sector," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 22(55), pages 668-668, August.
    2. Lyndie Bayne & Marvin Wee, 2019. "Non-financial KPIs in annual report narratives: Australian practice," Accounting Research Journal, Emerald Group Publishing Limited, vol. 32(1), pages 7-19, May.
    3. Maroun, Warren, 2017. "Assuring the integrated report: Insights and recommendations from auditors and preparers," The British Accounting Review, Elsevier, vol. 49(3), pages 329-346.
    4. Hervé Stolowy & Luc Paugam, 2018. "The expansion of non-financial reporting: an exploratory study," Accounting and Business Research, Taylor & Francis Journals, vol. 48(5), pages 525-548, July.
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