Acta Universitatis Danubius. Œconomica, Vol 9, No 2 (2013)

Abstract

More often, we realize that we do not live for ourselves, that the saying "seize the day" should be revised in the light of the implications of our own actions for the others and the responsibility and each one’s responsibility come from the individual social consciousness, especially from the collective social consciousness. Our research is based on this background, it is a research focused on highlighting the existing climate at the national level (and here we refer to the actions of the state), at the level of business communities (the role of non-governmental organizations in promoting non-financial reporting) and at the level of the economic entities (their level to perceive and understand the new emerging needs and information requirements of the users of reported information). We aim to highlight the concerns of these actors to legislate, to propose and become responsible for the current and future state of the Romanian society. The results factually confirm that things do not stand still and that changes related to the non-financial reporting practice in Romania come to support the development presented in the international environment, both as result, and especially as part of it.