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

Abstract

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.