FINANCIAL ACCOUNTING INFORMATION IN THE CONTEXT OF SCORE-BASED SUSTAINABILITY REPORTING ESG (ENVIRONMENTAL, SOCIAL, GOVERNANCE)

Marilena Zuca (), Alice Emilia ȚÎNÈšA (), Anda Mihaela Lä‚ceanu () and Georgiana Popa ()
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Marilena Zuca: Romanian-American University, Romania
Alice Emilia ȚÎNȚA: The Court of Accounts, Romania
Anda Mihaela Lä‚ceanu: The Court of Accounts, Romania
Georgiana Popa: The Court of Accounts, Romania

Journal of Information Systems & Operations Management, 2025, vol. 19, issue 1, 329-346

Abstract: Reliability, accuracy, relevance, and compliance with current accounting regulations are all necessary for reporting financial and accounting data responsibly from a sustainability standpoint. Sustainability refers to an organization's ability to meet long-term goals, which include economic, social, and environmental aspects (ESG). Sustainable accounting is becoming increasingly significant in today's world, as businesses are becoming more aware of their environmental and societal impact and are more actively participating in sustainable development initiatives. Reflecting accurate and relevant financial and accounting information entails having a clear understanding of an organization's financial condition, performance, and social and environmental impacts. Enterprises that have invested more in social and environmental initiatives and have considered corporate governance have reported increased profits. ESG activities benefit businesses at every stage of the value chain, from cost reduction to maintaining a competitive advantage.

Date: 2025
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