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Comparative Analysis of Non-Financial Reporting of Companies Listed on the Bucharest Stock Exchange, BET and BETAeRO Indices

Author

Listed:
  • Ionel-Alin IENCIU

    (Babeș-Bolyai University, Cluj-Napoca)

  • Nicoleta-Maria IENCIU

    (Babeș-Bolyai University, Cluj-Napoca)

  • Viorel-Gabriel RAITA

    (Babeș-Bolyai University, Cluj-Napoca)

  • Marius Ioan MIHUȚ

    (Babeș-Bolyai University, Cluj-Napoca)

Abstract

The present study analyzes the level and quality of non-financial reporting by companies listed on the Bucharest Stock Exchange in 2023, focusing on the differences between companies included in BET and BETAeRO indices. The research employs a mixed methodology, combining a quantitative analysis of reporting indicators (Vektor indicator, reporting volume) with a qualitative analysis of the adopted standards. The results indicate significant correlations between the level of non-financial reporting and factors like company size and index membership. The study highlights a series of notable disparities between the reporting practices of large companies (BET) and those of smaller companies (BETAeRO).

Suggested Citation

  • Ionel-Alin IENCIU & Nicoleta-Maria IENCIU & Viorel-Gabriel RAITA & Marius Ioan MIHUȚ, 2025. "Comparative Analysis of Non-Financial Reporting of Companies Listed on the Bucharest Stock Exchange, BET and BETAeRO Indices," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 6(2), pages 8-15, February.
    • Handle: RePEc:ahd:journl:v:6:y:2025:i:2:p:8-15
    DOI: 10.37945/cbr.2025.02.02
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    More about this item

    Keywords

    sustainability; non-financial reporting; listed companies; sustainable development; BET; BETAeRO;
    All these keywords.

    JEL classification:

    • Q01 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - General - - - Sustainable Development
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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