Category - Daniela Gabriela COZMA

Alexandru Ioan Cuza University, Iasi, Romania

Daniela Gabriela COZMA Margareta BOCANCIA

Scientometric Perspectives on the Concepts of Social Entrepreneurship and Non-Financial Reporting

The term social entrepreneurship has a certain antiquity, dating back for almost three decades in literature, but it has gained its own place, becoming an economic, social and even global phenomenon due to top social entrepreneurs and to the existence of a coherent knowledge system. Entrepreneurship oscillates between traditional forms called commercial entrepreneurship and forms that target the social aspect, conventionally called social entrepreneurship. Reporting the social impact by companies to obtain organizational legitimacy and reflecting the ethical business model require the identification of reporting practices that lead to creative and adaptive reflection of companies' actions. Starting from these considerations, combining methods of scientometric analysis with those of systematic review of the literature, we aimed to identify and map the structural, temporal and geographical evolution of the concept of social entrepreneurship and its interconditioning with non-financial...

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Margareta BOCANCIA Daniela Gabriela COZMA

Non-Financial Reporting from the Systematic Literature Review Perspective

The need for non-financial reporting was strengthened by the challenges of a globalized environment based on the knowledge of business activities and on the promotion of the use of information. Accounting professionals have come to challenge the traditional business financial reporting model, arguing that when evaluating a company's past and future performance, the need to inform all stakeholders is not adequately met. Several articles do not clearly define non-financial reporting, the authors referring only to basic concepts used in research, such as environmental reporting, sustainability/durability reporting, social reporting, ethics and durability reporting, corporate reporting, corporate governance reporting, social responsibility reporting, integrated financial and non-financial information reporting, risk and capital management report. Analysing the publications that research the non-financial reporting, we identify in the decreasing order of frequency, the following terms: non...

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