Auditing the Sustainability Reports – Challenges and Perspectives

Auditing the Sustainability Reports – Challenges and Perspectives

This paper analyzes the most recent sustainability reports of Romania’s largest companies listed on the Bucharest Stock Exchange (BVB), using NVivo to examine ESG-related keywords across sectors. The results highlight strong emphasis on governance and environmental themes, especially within the bank...

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Bibliographic Details
Main Authors: Ovidiu-Constantin BUNGET, Alin-Constantin DUMITRESCU, Oana BEZERGHEANU, Oana BOGDAN, Valentin BURCA
Format: Article
Language:English
Published: Chamber of Financial Auditors of Romania 2025-08-01
Series:Audit Financiar
Subjects:
esg
sustainability reporting
romania
bse
nvivo
csrd
eu taxonomy
content analysis
Online Access:http://revista.cafr.ro/temp/Article_9802.pdf
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http://revista.cafr.ro/temp/Article_9802.pdf

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