This study investigates the disclosure levels of Romanians listed companies' pre and post
the implementation of the European Directive 2014/95 (EUD) in order to explore the effects …

Integrated Reporting promotes a more cohesive and efficient approach to corporate
reporting and aims to improve the quality of information available to providers of financial …

Currently, sustainability and sustainable development are issues that concern society due to
the high degree of pollution and the measures taken that, in many cases, do not prove their …

Статья посвящена вопросам развития нефинансовой отчетности (НФО) компаний
нефтяного сектора с позиций как повышения интереса стейкхолдеров к самой …

The objective of this study is to investigate the interfirm comparability of climate performance
disclosed in the sustainability reports produced by car manufacturers that have been …

Integrated reports combine financial and non-financial data into a comprehensive report
outlining the company's value creation process. Our objective is to find the completeness of …

The United Nations Sustainable Development Goals (UN SDGs) were introduced in 2015 to
advance the 2030 Agenda of sustainable development in all supporting countries. The …

The inadequacy of financial reports for meeting the information needs of stakeholders has
prompted companies to adopt non-financial communication systems (also called non …

The purpose of this study is to assess the impact of non-financial factors in the structure of a
financial audit on its quality in energy companies. To assess the impact of the audit on …

In this paper, a ContikiOS based Library Fire Detection System has been designed and
implemented using wireless sensor networks. The system consists of Atmel AVR IRIS motes …