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Non-Financial Reporting Frameworks in Emerging Economies

Author

Listed:
  • Aurel-Constantin Lupu

    (“1st of December 1918” University of Alba Iulia, Romania)

  • Oana Raluca Ivan

    (“1st of December 1918” University of Alba Iulia, Romania)

Abstract

Non-financial reporting frameworks in emerging economies have gained prominence in recent years as organizations recognize the need to address environmental, social and governance (ESG) issues alongside financial performance. These frameworks provide guidelines and standards for reporting on various non-financial aspects of business operations. While some emerging economies may adopt internationally recognized frameworks, others may develop their own frameworks to suit their specific contexts. Various international bodies and organizations have developed non-financial reporting standards and frameworks to guide organizations in reporting their ESG performance. Examples include the Global Reporting Initiative (GRI), the Sustainability Accounting Standards Board (SASB), and the Task Force on Climate-related Financial Disclosures (TCFD). These frameworks offer structured guidelines for reporting on specific ESG issues, ensuring consistency and comparability across industries and sectors. Within this paper it is presented the main frameworks used in emerging economies.

Suggested Citation

  • Aurel-Constantin Lupu & Oana Raluca Ivan, 2023. "Non-Financial Reporting Frameworks in Emerging Economies," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 745-750, December.
    • Handle: RePEc:ovi:oviste:v:xxiii:y:2023:i:2:p:745-750
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    More about this item

    Keywords

    non-financial; emerging economies; frameworks;
    All these keywords.

    JEL classification:

    • O00 - Economic Development, Innovation, Technological Change, and Growth - - General - - - General

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