CONTRIBUTION OF NON-FINANCIAL INFORMATION TO ENSURING THE SUSTAINABILITY OF THE ACTIVITY OF ECONOMIC ENTITIES

In the modern economy, stakeholders have become increasingly concerned with the significant informational support provided by sustainability reports. Non-financial information helps investors and other interested users in making the right decisions and alerts them to the possibility of major risks within the firm. Thus, the preparation of a correct non-financial report and in accordance with the standards and regulatory frameworks in force increases the transparency of the company's activity and even helps to evaluate the overall performance of the enterprise. In this context, the purpose of this article is to highlight the contribution of non-financial information in ensuring the sustainability of the activity of economic entities. In order to achieve the proposed goal, the concepts regarding non-financial information, sustainability, corporate social responsibility, GRI standards were defined, and a statistical analysis was presented regarding the evolution of the sustainability reporting rate in the period 2011- 2022 worldwide and European

THE ECONOMIC PROGRESS OF A COUNTRY AND THE INCLUSION OF PEOPLE WITH DISABILITIES IN SOCIETY - WHERE ARE WE?

The subject of disabled people began to be more and more debated in Romania, as well as in other countries. However, it is important to be aware of where we really stand when it comes to this topic. This article aims to highlight the existing relationship between the economic progress of a country and the social inclusion of people with disabilities. The major objective of this study is to make a comparison between what we want to have, to live, and what we actually have, and which we still do not live. The work is structured in three parts and follows the proposed goal

IFRS 7 – FINANCIAL INSTRUMENTS DISCLOSURES

These instructions provide basic guidelines to help authors prepare their final camera-ready papers for IFRS 7 Financial Instruments Disclosures standard was elaborated in order to review the existing similarities in IAS 32 and in IAS 30, but also to eliminate the redundant and expensive showcases from IAS 32 referring to the risk concentrations of credit risk, liquidity or market, and to erase the commentaries from IAS 30 about contingency, commitments and general banking risks. The appearance of this standard has also marked the rule unification regarding the informational description about the financial instruments, which were found in the IFRS/IAS referential, in more norms, thus this standard is applied to all risks generated by the financial instruments, being used by all entities. The purpose of this article is oriented towards highlighting the importance and the utility of the IFRS 7 standard, especially for the entities who utilize financial instruments