Abstract: In the last decades, non-financial reporting has gained more and more ground in the economic area. The basic reason of this evolution is people focusing not just on the companies’ financial results, but also on the way in which they manage to create value. In this context, the corporate governance report represents an essential tool for determining the non-financial component of an entity.
The main purpose of this article is presenting the importance of corporate governance reporting by companies, and the objectives are defining the corporate governance concept and the corporate governance report, describing the content of such a report, highlighting the principles and mechanisms of corporate governance, as well as its benefits and limits and its reporting, justifying the inclusion of this report in the entity’s reporting set. Analysing the proposed aspects creates a favourable framework for reflecting the importance of corporate governance in creating value for companies. At the same time, the study underlines the need to report it, in order to increase the degree of transparency of the companies’ activities, to consolidate the credibility of stakeholders, so that the researchers, students and the interested public can create their own vision on the importance of the subject.