Disclosure Dynamics and Non-Financial Reporting Analysis. The Case of Romanian Listed Companies

Disclosure Dynamics and Non-Financial Reporting Analysis. The Case of Romanian Listed Companies

New challenges and perspectives to improve non-financial reporting and the disclosure of environmental, social, and governance indicators have been launched towards the development horizon of Romanian public interest entities, implementing the provisions of Directive 2014/95/EU in the local regulato...

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Bibliographic Details
Main Authors: Mărioara Beleneși, Victoria Bogdan, Dorina Nicoleta Popa
Format: Article
Language:English
Published: MDPI AG 2021-04-01
Series:Sustainability
Subjects:
non-financial reporting
listed companies
industry type
principal component analysis for categorial data
disclosure
composite index
Online Access:https://www.mdpi.com/2071-1050/13/9/4732

Internet

https://www.mdpi.com/2071-1050/13/9/4732

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