MATEC Web Conf.
Volume 342, 20219th edition of the International Multidisciplinary Symposium “UNIVERSITARIA SIMPRO 2021”: Quality and Innovation in Education, Research and Industry – the Success Triangle for a Sustainable Economic, Social and Environmental Development”
|Number of page(s)||10|
|Section||Recent Trends in Business, Economics, Law and Public Administration|
|Published online||20 July 2021|
The companies’ characteristics impact on the performance’s sustainable reporting. Case study on Bucharest Stock Exchange listed companies
University of Craiova, 13 Al. I. Cuza, Craiova, România
2 University of Petroşani, Department of Economic Sciences, 20 Universităţii, Petroşani, România
* Corresponding author: firstname.lastname@example.org
The actual economic environment, which is in a continuous dynamic, obligates the economic entities to rethink their periodic performance reporting method. In this context, drafting a report of interest for the stakeholders, which would contain financial as well as non-financial information, becomes a challenge. Integrating the exigencies of the sustainable development of economic, social and environment nature in a sustainable report of performance represents in the long run an indispensable requirement for any stock exchange listed company. This paper aims to analyse three characteristics of the Bucharest Stock Exchange (BSE) listed companies: dimension (ED), rentability (ARR) and company recognition (EER). The control variable (EO) is given by the objectives the company follows. The data in this paper has been collected from annual reports drafted by BSE listed companies on the Regulated Market referring to 2019. The results obtained through econometric research have revealed the fact that the objectives (EO), the dimension (ED) and the company’s rentability (ARR) have a significant impact on the sustainable reporting of their performance.
© The Authors, published by EDP Sciences, 2021
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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