Polytechnic University of Valencia Congress, 1st International Conference on Business Management

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Reporting in Agriculture, Forestry, and Fishery. The Case of Romania
Mihaela Mocanu

Last modified: 26-08-2015

Abstract


The fields “agriculture”, “forestry” and “fishery” are sensitive to ecological issues. Due to their importance in a country’s economy, the present research investigates the financial and non-financial reporting of companies from these operational areas. The research design is empirical. The sample consists in companies listed at the Bucharest Stock Exchange in Romania, which operate in the business of fields “agriculture”, “forestry” or “fishery”. These companies are analyzed in order to identify the elements of sustainability reporting made public to the shareholders. The author tests whether there is a correlation between their financial performance and their extent of disclosure in the sustainability domain.

DOI: http://dx.doi.org/10.4995/ICBM.2015.1418


Keywords


Finance and Accounting

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