Encompassing Non-Financial Reporting in A Coercive Framework for Enhancing Social Responsibility: Romanian Listed Companies’ Case

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  • Additional Information
    • Publication Information:
      Academy of Economic Studies of Bucharest, 2019.
    • Publication Date:
      2019
    • Collection:
      LCC:Business
      LCC:Economics as a science
    • Abstract:
      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.
    • File Description:
      electronic resource
    • ISSN:
      1582-9146
      2247-9104
    • Relation:
      http://www.amfiteatrueconomic.ro/temp/Article_2841.pdf; https://doaj.org/toc/1582-9146; https://doaj.org/toc/2247-9104
    • Accession Number:
      10.24818/EA/2019/52/590
    • Rights:
      Journal Licence: CC BY
    • Accession Number:
      edsdoj.052e363a314829b84f44bbae255c30
  • Citations
    • ABNT:
      ADRIANA TIRON-TUDOR et al. Encompassing Non-Financial Reporting in A Coercive Framework for Enhancing Social Responsibility: Romanian Listed Companies’ Case. Amfiteatru Economic, [s. l.], n. 52, p. 590, 2019. Disponível em: . Acesso em: 20 out. 2019.
    • AMA:
      Adriana Tiron-Tudor, Cristina Silvia Nistor, Cristina Alexandrina Ştefănescu, Gianluca Zanellato. Encompassing Non-Financial Reporting in A Coercive Framework for Enhancing Social Responsibility: Romanian Listed Companies’ Case. Amfiteatru Economic. 2019;(52):590. doi:10.24818/EA/2019/52/590.
    • APA:
      Adriana Tiron-Tudor, Cristina Silvia Nistor, Cristina Alexandrina Ştefănescu, & Gianluca Zanellato. (2019). Encompassing Non-Financial Reporting in A Coercive Framework for Enhancing Social Responsibility: Romanian Listed Companies’ Case. Amfiteatru Economic, (52), 590. https://doi.org/10.24818/EA/2019/52/590
    • Chicago/Turabian: Author-Date:
      Adriana Tiron-Tudor, Cristina Silvia Nistor, Cristina Alexandrina Ştefănescu, and Gianluca Zanellato. 2019. “Encompassing Non-Financial Reporting in A Coercive Framework for Enhancing Social Responsibility: Romanian Listed Companies’ Case.” Amfiteatru Economic, no. 52: 590. doi:10.24818/EA/2019/52/590.
    • Harvard:
      Adriana Tiron-Tudor et al. (2019) ‘Encompassing Non-Financial Reporting in A Coercive Framework for Enhancing Social Responsibility: Romanian Listed Companies’ Case’, Amfiteatru Economic, (52), p. 590. doi: 10.24818/EA/2019/52/590.
    • Harvard: Australian:
      Adriana Tiron-Tudor, Cristina Silvia Nistor, Cristina Alexandrina Ştefănescu & Gianluca Zanellato 2019, ‘Encompassing Non-Financial Reporting in A Coercive Framework for Enhancing Social Responsibility: Romanian Listed Companies’ Case’, Amfiteatru Economic, no. 52, p. 590, viewed 20 October 2019, .
    • MLA:
      Adriana Tiron-Tudor, et al. “Encompassing Non-Financial Reporting in A Coercive Framework for Enhancing Social Responsibility: Romanian Listed Companies’ Case.” Amfiteatru Economic, no. 52, 2019, p. 590. EBSCOhost, doi:10.24818/EA/2019/52/590.
    • Chicago/Turabian: Humanities:
      Adriana Tiron-Tudor, Cristina Silvia Nistor, Cristina Alexandrina Ştefănescu, and Gianluca Zanellato. “Encompassing Non-Financial Reporting in A Coercive Framework for Enhancing Social Responsibility: Romanian Listed Companies’ Case.” Amfiteatru Economic, no. 52 (2019): 590. doi:10.24818/EA/2019/52/590.
    • Vancouver/ICMJE:
      Adriana Tiron-Tudor, Cristina Silvia Nistor, Cristina Alexandrina Ştefănescu, Gianluca Zanellato. Encompassing Non-Financial Reporting in A Coercive Framework for Enhancing Social Responsibility: Romanian Listed Companies’ Case. Amfiteatru Economic [Internet]. 2019 [cited 2019 Oct 20];(52):590. Available from: http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsdoj&AN=edsdoj.052e363a314829b84f44bbae255c30&custid=s8280428