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Ana Monica Pop

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Review Open access Sep 2026

THE ROLE OF THE AUDITOR IN NON-FINANCIAL REPORTING, A COMPARATIVE ANALYSIS OF TWO COMPANIES OMV PETROM AND LUKOIL FOR THE YEAR 2023 IN TERMS OF SUSTAINABILITY REPORTS

This study analyzes the role of the financial auditor in non-financial reporting by examining the 2023 sustainability reports of two major companies, Lukoil and OMV Petrom. The research is structured into two main parts: a theoretical framework and a comparative case study of the selected companies. The theoretical se...

Ana Monica Pop, Alina Ioana Bogătean, Alexia Elena Bălan et al. · 0 citations

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