Abstract
The actual economic environment, which is in a continuous dynamic, obligates the economic entities to rethink their periodic performance reporting method. In this context, drafting a report of interest for the stakeholders, which would contain financial as well as non-financial information, becomes a challenge. Integrating the exigencies of the sustainable development of economic, social and environment nature in a sustainable report of performance represents in the long run an indispensable requirement for any stock exchange listed company. This paper aims to analyse three characteristics of the Bucharest Stock Exchange (BSE) listed companies: dimension (ED), rentability (ARR) and company recognition (EER). The control variable (EO) is given by the objectives the company follows. The data in this paper has been collected from annual reports drafted by BSE listed companies on the Regulated Market referring to 2019. The results obtained through econometric research have revealed the fact that the objectives (EO), the dimension (ED) and the company’s rentability (ARR) have a significant impact on the sustainable reporting of their performance.
Highlights
The sustainability, as seen from the economic entities’ point of view, represents an intensely promoted awareness in the last few years
The value of the standard deviation is smaller than the average, which means that more data is grouped around the average value
This paper studied the influence of three independent variables as follows: the economic entity’s dimension (ED), rentability (ARR) and the company’s recognition (EER) in the process of drafting the sustainable reports’ content (SR)
Summary
The sustainability, as seen from the economic entities’ point of view, represents an intensely promoted awareness in the last few years. Through their activities, the economic entities focus on providing goods and services commercialized on a competitive market. The economic entities focus on providing goods and services commercialized on a competitive market Though, this course of action is no longer considered fit, for it does not attract by itself a sustainable approach [1]. The sustainable reports represent the entity’s communication method regarding its sustainable actions, the level of achieved performance and the impact of the activities regarding the environment [5].
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