The Place of Sustainable Development in the Financial Reporting of Large Romanian Companies

Stãnilã Georgiana Oana (), Popa Adriana Florina () and Ispas Simona ()
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Stãnilã Georgiana Oana: Academy of Economic Studies, Bucharest, Romania
Popa Adriana Florina: Academy of Economic Studies, Bucharest, Romania
Ispas Simona: Academy of Economic Studies, Bucharest, Romania

Ovidius University Annals, Economic Sciences Series, 2012, vol. XII, issue 1, 1700-1706

Abstract: How can we reconcile economic and social progress without endangering the natural balance of the planet? How can we spread the wealth between developed and less developed ones? How to ensure a decent living for millions of people in danger, where the planet already seems stifled by excessive exploitation of natural resources? To answer these questions was born the concept of sustainable development (www.mmediu.ro). More efficient use of resources in order to reduce the economic costs and environmental impact provides benefits to society, environment and economy. In what follows, based on this concept appealing both basic research and applied research, which consisted in testing several hypotheses based on a questionnaire. We intend to establish to what extent it is assimilated by the Romanian economic entities to determine the importance given and to highlight practical ways in which companies meet the objective of sustainable development.

Keywords: sustainable development; social responsibility; environment; environmental reports; financial reports; accounting environment. (search for similar items in EconPapers)
JEL-codes: G20 Q01 Q56 (search for similar items in EconPapers)
Date: 2012
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