Authors : Elian-Gabriel Militaru; Georgiana Maria Lungu; Cătălin-Valentin-Mihai Lăpădat

Volume/Issue : Volume 9 - 2024, Issue 7 - July

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Google Scholar : https://tinyurl.com/2jwptwsz

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DOI : https://doi.org/10.38124/ijisrt/IJISRT24JUL1435

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Abstract : Our study aims to improve the literature by providing answers to the issues related to the impact of reporting non-financial information specific to human capital and we focus on analyzing how it influences economic and financial performance. The objective of the study is to analyze the correlation between economic-financial performance indicators, in particular the economic return on assets (ROA) and the financial rate of return (ROE), and the non-financial items reported for human capital. J.E.L. classification: M41, M45

Keywords : Sustenability; Human Capital; Economic Return on Assets; Finanical Rate of Return; Correlation; Regression;

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