非财务业绩指标外文文献.pdf

Sustainable Business Marketing AE REPORTING OF NON-FINANCIAL PERFORMANCE INDICATORS ‒ A USEFUL TOOL FOR A SUSTAINABLE MARKETING STRATEGY 1 2 3 4 Adriana Calu , Costel Negrei , Daniela Artemisa Calu and Viorel Avram 1) University of Bucharest, Romania 2) 3 ) 4) Bucharest University of Economic Studies, Romania Please cite this article as: Calu, A., Negrei, C., Calu, D.A. and Avram, V., 2015. Reporting of Non-Financial Performance Indicators – a Useful Tool for a Sustainable Marketing Strategy. Amfiteatru Economic, 17(40), pp. 977-993 Abstract The current research has as objective to identify the reporting practices of non-financial information through the indicators proposed by the Global Reporting Initiative (GRI) and the degree in which, for marketing purposes, there is a preference for the communication on positive aspects. In this respect we used the information published into the non-financial reports of 19 organizations that had adhered to the pilot programme of the International Integrated Reporting Council (IIRC). We selected a number of 30 environment and social indicators reflecting both positive and negative aspects, and we analysed the manner in which they are presented within the reports published by the organizations, following the activities to be taken into consideration for the development of a sustainable marketing strategy: supply – production – distribution. The results of the study emphasized the fact that, regardless of the sector where the organizations run their activity, though there is no homogenous display, they report mainl