Financial Reporting vs. Non-financial Reporting: Differences and Recommendations


  • Cristian Florin Gheorghe “Valahia”University of Targoviste


financial reporting, non - financial reporting, sustainable development, sustainability, economic entity


International investors are now increasingly demanding the presentation of financial and non-financial information in order to understand how much the entity's performance can be affected by the way it handles environmental issues, human resources, anti-corruption, the relationship with the community as well as to understand the possible risks associated with the activity of an entity, risks that could be faced, precisely by detailing the non-financial information to be interpreted together with the financial one.

It is increasingly imperative to draw up a framework report on non-financial reporting that links financial and non-financial performance, with the possibility of long-term prioritization of business plans with benefits to the entity as well as to its outer sphere.


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Financial Economics