IDEAS home Printed from https://ideas.repec.org/a/rom/mancon/v13y2019i1p13-24.html
   My bibliography  Save this article

Insights On Non-Financial Reporting Analysis In The Telecommunications Industry

Author

Listed:
  • Ioana Miruna TÃTARU
  • Elena FLEACÃ
  • Bogdan FLEACÃ

Abstract

Brand image is a source of competitive advantage. Therefore, the impact that organizations have on the community is important for their image and the organizational performance. Telecommunication industry is one of the most competitive industries in the world, therefore a good image helps organizations to stay competitive. Telecommunication companies have a significant impact on the communities and societies within which they operate. Such impact is described in non-financial reports that organizations prepare at the end of each year. This paper aims to analyze the impact of three most competitive telecommunication companies in Romania by comparing their non-financial reports on different criteria. Romania CSR Index is the work that compares the sustainability initiatives of all the companies with more than 500 employees with respect to corporate governance and diversity in the workplace, and also considering the GRI areas: economy, environment and social impact (anti-corruption policy, employees, community, supply chain, marketing awareness). In a 2012 research, CSR management standards applied by major Romanian companies have been analyzed, along with their support on AA1000, GRI, ISO 14001, ISO 26000, SA8000, United Nations Global Compact Ten Principles from 2014. This paper is a more detailed and updated analysis on non-financial reports of Romania’s most representative telecommunication companies Orange, Vodafone and Telekom, at both Romanian and group level. Their non-financial reports are compared using criteria such as: contribution to United Nations Sustainable Development Goals set in 2015, sustainable standards ISO 26000, AA1000, GRI support and stakeholder’s engagement methodologies.

Suggested Citation

  • Ioana Miruna TÃTARU & Elena FLEACÃ & Bogdan FLEACÃ, 2019. "Insights On Non-Financial Reporting Analysis In The Telecommunications Industry," Proceedings of the INTERNATIONAL MANAGEMENT CONFERENCE, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 13(1), pages 13-24, November.
    • Handle: RePEc:rom:mancon:v:13:y:2019:i:1:p:13-24
    as

    Download full text from publisher

    File URL: https://conference.management.ase.ro/archives/2019/pdf/1_2.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Radu FILIP & Irina-Eugenia IAMANDI & Sebastian Mãdãlin MUNTEANU, 2012. "Corporate Social Responsibility Management Standards In Romania: Application And Evaluation At Corporate Level," Business Excellence and Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 2(2), pages 35-46, June.
    2. Tamara Eugenia Baleanu & Liviu Chelcea & Alin Stancu, 2011. "The Social Responsibility of the Top 100 Romanian Companies. An Analysis of Corporate Websites," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 13(29), pages 235-248, February.
    3. Rüdiger Hahn, 2013. "ISO 26000 and the Standardization of Strategic Management Processes for Sustainability and Corporate Social Responsibility," Business Strategy and the Environment, Wiley Blackwell, vol. 22(7), pages 442-455, November.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Ana Petrina Păun & Codruța Cornelia Dura & Sorin Mihăilescu & Roland Iosif Moraru & Claudia Adriana Isac, 2020. "OHS Disclosures Within Non-Financial Reports: The Romanian Case," Sustainability, MDPI, vol. 12(5), pages 1-28, March.
    2. Felipe Arenas-Torres & Miguel Bustamante-Ubilla & Roberto Campos-Troncoso, 2021. "The Incidence of Social Responsibility in the Adoption of Business Practices," Sustainability, MDPI, vol. 13(5), pages 1-14, March.
    3. Metaxas, Theodore & Tsavdaridou, Maria, 2014. "Environmental policy and CSR: How climate change is interpreted in CSR reports of Greek companies," MPRA Paper 55027, University Library of Munich, Germany.
    4. Hariyani, Dharmendra & Mishra, Sanjeev & Hariyani, Poonam & Sharma, Milind Kumar, 2023. "Drivers and motives for sustainable manufacturing system," Innovation and Green Development, Elsevier, vol. 2(1).
    5. Tomina Saveanu & Daniel Badulescu & Sorana Saveanu & Maria-Madela Abrudan & Alina Badulescu, 2021. "The Role of Owner-Managers in Shaping CSR Activity of Romanian SMEs," Sustainability, MDPI, vol. 13(20), pages 1-19, October.
    6. Christian Schwens & Marcus Wagner, 2019. "The role of firm-internal corporate environmental standards for organizational performance," Journal of Business Economics, Springer, vol. 89(7), pages 823-843, September.
    7. Claudia Gabriela Baicu & Iulia Monica Oehler-Sincai & Olimpia State & Delia Popescu, 2019. "Bioeconomy and Social Responsibility in The Sustainable Hotel Industry," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 21(52), pages 639-639, August.
    8. Hankil Lee & Sang Yong Kim & Goun Kim & Hye-Young Kang, 2019. "Public preferences for corporate social responsibility activities in the pharmaceutical industry: Empirical evidence from Korea," PLOS ONE, Public Library of Science, vol. 14(8), pages 1-17, August.
    9. Fabricio Carlos Schmidt & Roselaine Ruviaro Zanini & André Luis Korzenowski & Reno Schmidt Junior & Karl Benchimol Xavier do Nascimento, 2018. "Evaluation of Sustainability Practices in Small and Medium-Sized Manufacturing Enterprises in Southern Brazil," Sustainability, MDPI, vol. 10(7), pages 1-11, July.
    10. Cristina Bota-Avram & Adrian Grosanu & Paula Ramona Rachisan, 2016. "Corporate Governance And Strength Of Auditing And Reporting Standards: A Cross-Country Survey," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
    11. Rodrigo Lozano, 2020. "Analysing the use of tools, initiatives, and approaches to promote sustainability in corporations," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(2), pages 982-998, March.
    12. Jajja, Muhammad Shakeel Sadiq & Asif, Muhammad & Montabon, Frank & Chatha, Kamran Ali, 2020. "The indirect effect of social responsibility standards on organizational performance in apparel supply chains: A developing country perspective," Transportation Research Part E: Logistics and Transportation Review, Elsevier, vol. 139(C).
    13. Ionica Oncioiu & Anca-Gabriela Petrescu & Florentina-Raluca Bîlcan & Marius Petrescu & Melinda Timea Fülöp & Dan Ioan Topor, 2020. "The Influence of Corporate Governance Systems on a Company’s Market Value," Sustainability, MDPI, vol. 12(8), pages 1-15, April.
    14. Metaxas, Theodore & Tsavdaridou, Maria, 2013. "CSR in metallurgy sector in Greece: A content analysis," Resources Policy, Elsevier, vol. 38(3), pages 295-309.
    15. José María Agudo-Valiente & Concepción Garcés-Ayerbe & Manuel Salvador-Figueras, 2017. "Corporate Social Responsibility Drivers and Barriers According to Managers’ Perception; Evidence from Spanish Firms," Sustainability, MDPI, vol. 9(10), pages 1-24, October.
    16. Ioana-Nicoleta Abrudan, 2016. "Does Gender Really Affect Shopping Patterns?," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
    17. Costache Rusu, 2012. "Contributions Underlying Romanian Management Model," Proceedings of the INTERNATIONAL MANAGEMENT CONFERENCE, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 6(1), pages 619-629, November.
    18. Muhammad Ikram & Qingyu Zhang & Robert Sroufe, 2020. "Developing integrated management systems using an AHP‐Fuzzy VIKOR approach," Business Strategy and the Environment, Wiley Blackwell, vol. 29(6), pages 2265-2283, September.
    19. Meng, Bin & Lin, Zhipeng & Liu, Tao & Shi, Baofeng, 2024. "Political connection and corporate senior-care investment: Active investment or passive involvement?," Finance Research Letters, Elsevier, vol. 67(PA).
    20. Maria LOGHIN & Răzvan Cătălin DOBREA & Octavian Mihai PERPELEA, 2022. "SWOT Analysis and Key Actors in the Field of CSR," Management and Economics Review, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 7(2), pages 246-257, June.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:rom:mancon:v:13:y:2019:i:1:p:13-24. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ciocoiu Nadia Carmen (email available below). General contact details of provider: https://edirc.repec.org/data/mnasero.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.