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1 Przestrzeń, Ekonomia, Społeczeństwo

1 2023

1 Dolghii C.

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Non-financial reporting in the small business sector and the benefits thereof in the stakeholder decision-making process: the practice of the Republic of Moldova

100%

Dolghii C.

nr 21/I

61-88

Identification of the current problems related to non-financial reporting, which lower the quality of the information used by the decision-makers as well as limit the development of practical recommendations for decision implementation by small enterprises in the Republic of Moldova. The study was carried out using a complex of general and special scientific methods: a systemic approach, analysis, synthesis, modeling, study of normative acts and specialized literature, comparison, abstraction, survey and content analysis. The systemic approach consists in the rational combination of selected scientific directions, aimed at research methodology formulation, i.e., at identifying the problem, formulating the hypothesis and substantiating it. The improvement measures and new evidence on the relevance of non-financial reporting and the need for the implementation thereof by small businesses in the country, as well as the stakeholder decision-making benefits, contribution to the visibility of the reporting entity, the development of client portfolio, community relationship strengthening, and capital increase have been taken into consideration. The article and the conclusions presented by the Author are based on the research into the practical effectiveness of the information presented in non-financial reports. The relevance of the research lies in the modeling of non-financial reporting at a local level, arguing for its implementation by small businesses, demonstrating the need for qualitative information in stakeholder decision-making and the contribution of that information to the high evaluation of reporting entity performance.