2017
DOI: 10.1515/sbe-2017-0011
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The Directive 2014/95/EU – Is there a “New” Beginning for CSR in Romania?

Abstract: The global commandments of sustainable development, assumed and translated by the EU into a series of communications and resolutions, have found themselves a new (and more powerful) expression into the “Directive 2014/95/EU (…) as regards disclosure of non-financial and diversity information by certain large undertakings and groups”; in order to increase the transparency of their sustainability-related actions and results, these companies need to report (starting from 2018, by referring to the financial year 2… Show more

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Cited by 14 publications
(7 citation statements)
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“…The research addressing the quality of mandatory sustainability reporting is currently experiencing momentum in Europe after the implementation of the Directive 2014/95/UE that establishes mandatory disclosure of non-financial information for public interest entities, including listed companies with over 500 employees [79,80]. There are some ex-ante studies, as the contributions of Venturelli and colleagues [81,82], as well as Carini and colleagues [83], that explored the potential impact of the EU Directive in Italy, and the researches of Ogrean [84], Szczepankiewicz and Mućko [85], and Dumitru and others [86] examined this same phenomenon in Poland and Romania. After the implementation of the Directive 2014/95/UE by the European country members and the consequent entry into force of obligatoriness, several ex-post studies focusing on sustainability reporting quality appeared; the countries addressed by these studies are mainly Spain [87], Italy [88], Germany [89][90][91][92], and Poland [93].…”
Section: Literature Reviewmentioning
confidence: 99%
“…The research addressing the quality of mandatory sustainability reporting is currently experiencing momentum in Europe after the implementation of the Directive 2014/95/UE that establishes mandatory disclosure of non-financial information for public interest entities, including listed companies with over 500 employees [79,80]. There are some ex-ante studies, as the contributions of Venturelli and colleagues [81,82], as well as Carini and colleagues [83], that explored the potential impact of the EU Directive in Italy, and the researches of Ogrean [84], Szczepankiewicz and Mućko [85], and Dumitru and others [86] examined this same phenomenon in Poland and Romania. After the implementation of the Directive 2014/95/UE by the European country members and the consequent entry into force of obligatoriness, several ex-post studies focusing on sustainability reporting quality appeared; the countries addressed by these studies are mainly Spain [87], Italy [88], Germany [89][90][91][92], and Poland [93].…”
Section: Literature Reviewmentioning
confidence: 99%
“…European legislation regarding the disclosure of "non-financial and diversity information" [1][2][3][4] by large companies was adopted by the Italian Legislature on 30 December 2016 by means of Legislative Decree 254, which entered into force on 25 January 2017 (to be applied starting from the fiscal year 2017).…”
Section: Introductionmentioning
confidence: 99%
“…In order to pursue the reliability of NFI, it is necessary for companies to “think twice about their practices”, beyond the mere compliance approach (Ogrean, 2017). At the same time, it is necessary to enhance the education and training of accountants if they have to play a significant role in CSR reporting (Krasodmoska et al , 2020).…”
Section: Resultsmentioning
confidence: 99%