Analysing the sustainability of the entities quoted on the B.S.E. using accounting sustainability measures

Florentin Caloian ()
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Florentin Caloian: The Bucharest University of Economic Studies

The AMFITEATRU ECONOMIC journal, 2013, vol. 15, issue Special 7, 743-758

Abstract: In order to ensure a sustainable development of an entity, a sustainability accounting report, trustfulness and proper made is mandatory for financial users. As a fact, the entities have to reveal social and environment information in order to increase the creditworthiness in the activity they realized. The purpose of this research is to point out how the sustainability accounting report influences the financial performance of the companies, by quantifying the social and environment elements in a score variable. The analysis is done upon the societies that are listed on the first category of Bucharest Stock of Exchange and tries to identity the way through which sustainable development can be ensured. The results are based on a linear regression model and find a direct positive correlation between the score variable and the financial performance of the companies.

Keywords: Sustainable accounting reporting; environment indicators; social indicators; score variable; financial performance. (search for similar items in EconPapers)
JEL-codes: M40 M41 (search for similar items in EconPapers)
Date: 2013
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Citations: View citations in EconPapers (3)

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Persistent link: https://EconPapers.repec.org/RePEc:aes:amfeco:v:3:y:2013:i:special7:p:743-758

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