The purpose of our empirical study is to assess the relationship between board committees features and the level of disclosure in case of banking institutions listed on London Stock Exchange. The research methodology used for achieving our goal is based on econometric analysis using statistical tools -correlations for identifying the relationships and regressions for assessing them -all of these being performed using SPSS software. In this respect, firstly, we developed a disclosure index made of three sub-indices, one for each type of disclosure: mandatory, recommended and voluntary. The main features considered for assessing board committees: their existence and independence of membership. The results of the performed analysis reveal significant positive influences of board committees features on the level of disclosure, thus confirming our assumptions that the higher the quality of board committees, the higher the level of disclosure.

This study approaches the fresh perspective of non-financial reporting (NFR) promoted through the Directive 2014/95/EU (EUD) by providing a state of knowledge, initiatives and approaches on this topic and also by identifying the main patterns developed within this research stream. Based on a structured literature review and statistical methods as Principal Component and cluster analysis, it investigates the progress of scientific research and design undertaken within NFR topic and discloses insights and critical issues for future research agenda. The results reveal the focus of the literature on general issues related to EUD, as well as throughout its specific requirements, using GRI or other national/international frameworks. From a methodological point of view, even though empirical studies prevailed, there are also conceptual studies that analyse the new EUD either on sampled countries or across Europe.

Purpose This paper aims to investigate whether the key items encompassed in the new reporting trends are addressed in the current reporting set and, also, whether there are certain patterns regarding disclosure practices across a sample of reporting entities. Design/methodology/approach The research methodology takes into consideration both the financial and non-financial elements from the entities’ activities and embeds them in the analysis, in a more holistic frame offered by integrated reporting. The disclosure level is investigated using the six-tier capital model from the International Integrated Reporting Council Framework and the eight major principles from GRI guidelines. Furthermore, the cluster analysis is used to identify the disclosure practices patterns within some European Union local public administrations. Findings The level of disclosure within the analyzed entities is relatively high. Also, the results of the cluster analysis reveal some disclosure patterns, especially regarding the Anglo-Saxon and Northern local public administrations, the municipalities with the highest degree of disclosure of the sample. Research limitations/implications The most significant limitations are represented by the sample of municipalities, the language filter and the fact that only one-year data were considered for analysis. Practical implications The study can be useful to any other institutions under the dome of the public sector, willing to enhance public accountability throughout greater transparency. Also, it might help the public managers to outline a long-term development plan about how to create value and to whom, material issues, risks and strategy through the integrated reporting, a cornerstone for future changes. Moreover, it might also be a subject of interest in the research environment, offering new opportunities for further empirical studies, by applying and testing it in other public organizations. Originality/value The study provides an original assessment tool useful to improving the reporting process. Also, it can be useful to other public institutions that are willing to enhance public accountability throughout greater transparency.

In the wake of increased awareness, as there has been an increasing need for sustainability reporting, research studies have evolved over time. Addressing the challenges and pathways of research in the particular realm of public entities was appropriate to enrich the scientific literature. Since prior studies either conducted a structured literature review on non-financial reporting formats or were focused exclusively on social and environmental accounting, and no bibliometric review has yet been conducted on sustainability reporting in the public sector, this study aims to fill this gap. The objective of the paper is to identify the trends and patterns in knowledge development in the area of sustainability reporting in the public sector to investigate its structure and derive inferences and insights. Bibliometric results reveal that research in this field is still at an early stage, showing an unsteady, slightly upward trend. The literature responded well to the need to enhance the understanding of the public institutions’ role in advancing non-financial reporting and evolved along with the continuous development of the related voluntary frameworks (e.g., GRI, <IR>). In this assent, further studies approaching the first mandatory regulation of non-financial information disclosure (Directive 95/2014/EU) are encouraged.

Abstract. Aiming to analyze the efficiency of the public sector, this paper enriches the literature by providing insights of the healthcare system for an emergent countryRomania. The empirical findings reached by applying the input orientated-variable return to scale (VRS) model of Data Envelopment Analysis (DEA) and Tobit regression method are determined on two key levels of the study. The Data Envelopment Analysis technique quantifies the efficiency within 20 representative hospitals located in the four administrative macro-regions, highlighting the ways of increasing efficiency, while the Tobit regression identifies the factors that influence the efficiency level. The results of the investigation allow for comparisons with other emerging countries, as efficiency has become an increasingly significant factor for public sector evolution. JEL classification: H41, I18, M40