OHS Disclosures Within Non-Financial Reports: The Romanian Case

The article addresses the issue of disclosing Occupational Health and Safety (OHS) issues by corporations in Romania, under the influence of recent changes in the legislative framework imposed by the adoption of the EU Directive 2014/95/EU on non-financial reporting by large corporations exceeding 5...

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Bibliographic Details
Main Authors: Ana Petrina Păun, Codruța Cornelia Dura, Sorin Mihăilescu, Roland Iosif Moraru, Claudia Adriana Isac
Format: Article
Language:English
Published: MDPI AG 2020-03-01
Series:Sustainability
Subjects:
Online Access:https://www.mdpi.com/2071-1050/12/5/1963