Non-Financial Information - An Important Information Source in Decision-Making in Romania Companies

Non-financial information, together with financial information, forms the complete data set necessary to evaluate a company today. The purpose of this research paper is to survey representatives of 127 companies in Romania in order to present the situation regarding the importance of non-financial information, as well as to classify the most representative non-financial information for the analyzed economic entities. The first objective is to review the specialized literature on the topic of non-financial information and CSR (Corporate Social Responsibility), and the second objective is focused on the analysis of the companies in the research sample. The results consist of providing an overview of the companies in Romania regarding the usefulness of non-financial information in the decision-making process and the ranking of the most representative non-monetary information for these companies. The companies included in the sample were analyzed between January 2023 and October 2023.