Work

Comparative Analysis of Non-Financial Reporting of Companies Listed on the Bucharest Stock Exchange, BET and BETAeRO Indices

Year: 2025

Type: article

Abstract: The present study analyzes the level and quality of non-financial reporting by companies listed on the Bucharest Stock Exchange in 2023, focusing on the differences between companies included in BET and BETAeRO indices. The research employs a mixed methodology, combining a quantitative analysis of reporting indicators (Vektor indicator, reporting volume) with a qualitative analysis of the adopted standards. The results indicate significant correlations between the level of non-financial reporting and factors like company size and index membership. The study highlights a series of notable disparities between the reporting practices of large companies (BET) and those of smaller companies (BETAeRO).

Source: CECCAR BUSINESS REVIEW

DOI: 10.37945/cbr.2025.02.02

Authors: Ionel-Alin Ienciu, Nicoleta-Maria Ienciu, Viorel-Gabriel Raita, Marius Ioan Mihuț

Institution: Babeș-Bolyai University

Language: English

Topic: Corporate Social Responsibility Reporting

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W4409035508

FWCI:

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