Developments and Trends in Sustainability Reporting

Alis Elena Petricică () and Angelica Buboi
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Alis Elena Petricică: Bucharest University of Economic Studies
Angelica Buboi: Bucharest University of Economic Studies

A chapter in Smart Solutions for a Sustainable Future, 2025, pp 427-445 from Springer

Abstract: Abstract Sustainability is becoming a prominent corporate values that organizations are integrating into their current business operations in order to evaluate their performance. Non-financial reporting, often known as sustainability reporting, describes how a company or public organization informs consumers about the environmental, social and economic impact and performance of current actions. The mission of this study is to examine how sustainability reporting has evolved and to identify vulnerabilities affecting the development of European business with the establishment of the critical inflection point and the causes that led to these vulnerabilities. The methods used consist of a critical literature review and econometric modelling of the databases and a social model of European business sustainability will be designed. The results of the present study will demonstrate the interrelated influence of environmental, social and governance reporting on the sustainability of European business. We believe that through this paper, the study is useful for supranational decision makers to develop policies to improve the ESG reporting regulatory framework and add value to the literature in the international accounting area.

Keywords: Sustainability; Green accounting; Econometric model (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-3-031-78179-7_26

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DOI: 10.1007/978-3-031-78179-7_26

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