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

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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Bibliografische gegevens
Hoofdauteurs: Nadia Albu, Alina Carmen Almășan, Andreea Dinu, Mădălina Dumitru, Gabriel Jinga
Formaat: Artikel
Taal:Engels
Gepubliceerd in: Editura ASE 2025-08-01
Reeks:Amfiteatru Economic
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Online toegang:https://www.amfiteatrueconomic.ro/temp/Article_3442.pdf
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