ETHICS AND DISCLOSURE OF ACCOUNTING, FINANCIAL AND SOCIAL INFORMATION WITHIN LISTED COMPANIES. EVIDENCE FROM THE BUCHAREST STOCK EXCHANGE

Organizational behavior reports are extremely important both for organizations that issue these reports as well as stakeholders such organizations, and mainly investors, customers, suppliers, competitors and public agencies that are informed of these reports. In their reports, organizations reveal themselves to the society, trying to create an image, communicated explicitly and implicitly, on the activities and vision of the organization, trying to improve their reputation and to communicate objectively the decisions and the fulfillment of objectives. The ethics of organizational reporting must focus on the fundamental requirements of transparency and trust, as well as the shared responsibilities of those who produce, certify and use these reports. In this paper we will study the practice of information disclosure in a research sample of companies selected from Bucharest Stock Exchange, quantifying the qualitative information disclosed on financial reporting, the mission and vision of the company, corporate governance, social responsibility, environmental issues, attracting human resources, sustainability, through websites of selected companies.