Artikel
Encompassing non-financial reporting in a coercive framework for enhancing social responsibility: Romanian listed companies' case
This study investigates the disclosure levels of Romanians listed companies' pre and post the implementation of the European Directive 2014/95 (EUD) in order to explore the effects of the new regulation entered into force in January 2017, under the institutional lens. Moreover, the paper emphasises whether Romanian Energy (Oil & Gas and Utilities) listed companies are delineating, in their reports, issues regarding environmental, social, and governance (ESG) aspects. The empirical research performed throughout a pre/post effect analysis of the level of non-financial disclosure, followed by an exploration of its determinants using the Paired-samples t-test and regression analysis enable us to demonstrate a slight increasing in disclosure level, after the entry into force of the EUD. Moreover, Energy companies who are the most challenged by the bio-economy trend, demonstrated a considerable increasing in terms of disclosure as well as focused and awareness about ESG issues. Research findings lead to an effort increasing in order to satisfy EUD requirements, information are useful to practitioners and policy makers. According to authors best knowledge this is the first assessment of disclosure levels and its determinant pre and post directive adoption in the Romanian case, which can result useful to appreciate the effect of the EUD.
- Sprache
-
Englisch
- Erschienen in
-
Journal: Amfiteatru Economic Journal ; ISSN: 2247-9104 ; Volume: 21 ; Year: 2019 ; Issue: 52 ; Pages: 590-606
- Klassifikation
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Wirtschaft
Ecological Economics: Ecosystem Services; Biodiversity Conservation; Bioeconomics; Industrial Ecology
Sustainable Development
- Thema
-
non-financial disclosure
sustainability
bio-economy
social responsibility
disclosure index
European Directive 95/2014
Romania
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Tiron-Tudor, Adriana
Nistor, Cristina Silvia
Ştefănescu, Cristina Alexandrina
Zanellato, Gianluca
- Ereignis
-
Veröffentlichung
- (wer)
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The Bucharest University of Economic Studies
- (wo)
-
Bucharest
- (wann)
-
2019
- DOI
-
doi:10.24818/EA/2019/52/590
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:43 MEZ
Datenpartner
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Artikel
Beteiligte
- Tiron-Tudor, Adriana
- Nistor, Cristina Silvia
- Ştefănescu, Cristina Alexandrina
- Zanellato, Gianluca
- The Bucharest University of Economic Studies
Entstanden
- 2019
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