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The paper addresses the issue of the disclosure of occupational health and safety (OHS) performances by the Romanian companies. Although under-researched in the literature, the topic received a great deal of attention after the Directive 2014/95/EU on non-financial reporting came into force. The study is aimed both at examining the extent to which OHS issues are disclosed within CSR/sustainability reports and at establishing whether the quality of the disclosure is affected by a group of determinants such as: the size of the reporting company, its profitability, the ownership structure, the financial position and the company's age.
ROLAND et al. (Fri,) studied this question.