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    Stakeholder Influence in Shaping the Role of Accountants in Sustainability Reporting in Romania

    Stakeholder Influence in Shaping the Role of Accountants in Sustainability Reporting in Romania von Nadia Albu, Alina Carmen Almășan, Andreea Dinu, Mădălina Dumitru, Gabriel Jinga

    Veröffentlicht 2025-08-01

    Mandatory non-financial reporting (subsequently replaced by sustainability reporting (SR)) appeared in the European Union in 2017, as part of the Accounting Directive. Therefore, SR represents a relatively recent and evolving challenge for the accounting profession. In this context, the aim of th...

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