IDEAS home Printed from https://ideas.repec.org/h/spr/csrchp/978-3-030-81903-3_6.html
   My bibliography  Save this book chapter

SMEs and IR: Evidence from Romania

In: Development of Integrated Reporting in the SME Sector

Author

Listed:
  • Gianluca Zanellato

    (Babeș-Bolyai University)

  • Adriana Tiron-Tudor

    (Babeș-Bolyai University)

Abstract

The improved relevance of corporate reporting practices has emerged worldwide, particularly in the European Union, with its regulation on non-financial information demonstrates the increased relevance of such practices. In the case of Romania, non-financials reports are still consolidating in organizations of all sizes. Although, Romanian SMEs are not exploiting the potential of corporate reporting practices. To this extent, the present chapter aims to provide an overview of SMEs’ significance in the Romanian economic fabric, and it outlines how Romanian corporations of various sizes are using and communicating through their non-financial report. A particular focus is given to content required by the IIRF, with the extent to demonstrate the possibility to adapt such content to SMEs.

Suggested Citation

  • Gianluca Zanellato & Adriana Tiron-Tudor, 2021. "SMEs and IR: Evidence from Romania," CSR, Sustainability, Ethics & Governance, in: Joanna Dyczkowska & Andrea Szirmai Madarasine & Adriana Tiron-Tudor (ed.), Development of Integrated Reporting in the SME Sector, pages 149-158, Springer.
    • Handle: RePEc:spr:csrchp:978-3-030-81903-3_6
    DOI: 10.1007/978-3-030-81903-3_6
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    More about this item

    Statistics

    Access and download statistics

    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:spr:csrchp:978-3-030-81903-3_6. 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.

    We have no bibliographic references for this item. You can help adding them by using 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: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    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.