Dumitru, Madalina; Glavan, Mariana Elena; Gorgan, Catalina - In: Annales Universitatis Apulensis Series Oeconomica 1 (2013) 15, pp. 2-2
The globalization of the economies, the domination of the multinationals and thedevelopment of the capital markets have increased the demand for complex information reflectingcommercial, social and environmental context in which organizations operate. Given that financialreporting cannot provide...