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Financial Reporting vs. Non-financial Reporting: Differences and Recommendations

Author

Listed:
  • Cristian Florin Gheorghe

    (“Valahia” University of Targoviste)

Abstract

International investors are now increasingly demanding the presentation of financial and non-financial information in order to understand how much the entity's performance can be affected by the way it handles environmental issues, human resources, anti-corruption, the relationship with the community as well as to understand the possible risks associated with the activity of an entity, risks that could be faced, precisely by detailing the non-financial information to be interpreted together with the financial one. It is increasingly imperative to draw up a framework report on nonfinancial reporting that links financial and non-financial performance, with the possibility of longterm prioritization of business plans with benefits to the entity as well as to its outer sphere. All rights reserved.

Suggested Citation

  • Cristian Florin Gheorghe, 2020. "Financial Reporting vs. Non-financial Reporting: Differences and Recommendations," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 16(6), pages 381-396, DECEMBER.
    • Handle: RePEc:dug:actaec:y:2020:i:5:p:381-396
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