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A New Concept: The Social-Financial Responsible Reporting

Author

Listed:
  • Ionel Jianu

    (CSCIG - Centre de recherche en comptabilité et informatique de gestion - Académie des études Economiques de Bucarest)

  • Iulia Jianu

    (CSCIG - Centre de recherche en comptabilité et informatique de gestion - Académie des études Economiques de Bucarest)

  • Adriana Sofia Dumitrescu

    (CSCIG - Centre de recherche en comptabilité et informatique de gestion - Académie des études Economiques de Bucarest)

Abstract

Taking into account the data supplied by the entities listed on the Global Reporting Initiative regarding the corporate social responsibility, this study, based on a regulatory-type research, defines a new concept "social - financial responsible reporting", analyses if social indicators can be financially disclosed, militates for the integration of the social reporting into financial reporting, try to demonstrate the need for resizing financial reporting in order to integrate the responsible social reporting.

Suggested Citation

  • Ionel Jianu & Iulia Jianu & Adriana Sofia Dumitrescu, 2012. "A New Concept: The Social-Financial Responsible Reporting," Post-Print hal-00690960, HAL.
    • Handle: RePEc:hal:journl:hal-00690960
    Note: View the original document on HAL open archive server: https://hal.science/hal-00690960
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    References listed on IDEAS

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