Danubius International Conferences, 16th International Conference on European Integration - Realities and Perspectives

Qualitative Study on the Audit of Non-Financial Information. Implementation of Directive 95/2014

Florentin-Emil Tanasă
Last modified: 2021-05-11


Through this approach, we aim to make a contribution to the literature on the implementation of Directive 95/2014 / EU at EU level and non-financial reporting. The objective of the research is to present the way in which the Romanian legislation was aligned with the provisions of the Directive and to analyze the impact of the Directive on the financial audit activity and the way in which the companies obliged to report the non-financial elements responded. Through a qualitative study, a content analysis of legislative documents, but also through a quantitative analysis of the content of non-financial reports on a sample of 10 companies listed on the Bucharest Stock Exchange, we concluded that the implementation of Directive 95/2014 / The EU's legislation in Romania was a step forward in non-financial reporting. The response of the companies was a positive one, giving them considerable importance in the annual reports.