Impactul calității informației asupra credibilității raportărilor de sustenabilitate [Articol]

Abstract

Purpose of the article: The study investigates the relationship between the quality of information disclosed in sustainability reports and their perceived credibility among stakeholders. It examines how transparency and accuracy contribute to building trust in ESG communication. Methodology: The research combines content analysis of sustainability reports from multiple sectors with the evaluation of key quality dimensions-accuracy, clarity, completeness, relevance, and verifiability. Comparative analysis is supported by the identification of best practices in externally audited reports. Conclusions: Findings show a strong positive correlation between information quality and stakeholders’ trust. Companies providing contextualized, verifiable data supported by external assurance are perceived as more transparent and responsible. Originality: The paper provides an integrated framework for assessing ESG reporting credibility by linking information quality indicators to stakeholder perceptions, contributing to improved sustainability communication and governance.