Articles with keyword "sustainability"

Financial Reporting on Sustainability: Emerging Directions and Enhanced Responsibilities of Professional Accountants

Financial Reporting on Sustainability: Emerging Directions and Enhanced Responsibilities of Professional Accountants

Maria Bursuc

Sustainability and nonfinancial reporting

Pages: 2-10

Number 2, February 2026

DOI: dx.doi.org/10.37945/cbr.2026.02.01

Statistics: views 13 / PDF DL 11 / PDF views 9

Abstract | PDF (233.62 KB)

The Impact of Sociocultural and Sustainability Factors on the Financial Performance of Companies

The Impact of Sociocultural and Sustainability Factors on the Financial Performance of Companies

Radu Ciobanu, Adriana Florina Popa

Financial and performance management

Pages: 10-17

Number 12, December 2025

DOI: dx.doi.org/10.37945/cbr.2025.12.02

Statistics: views 32 / PDF DL 27 / PDF views 14

Abstract | PDF (244.77 KB)

Corporate Governance at European Standards: What’s New in the BVB Code 2025

Corporate Governance at European Standards: What’s New in the BVB Code 2025

Elena Stănciulescu

Business strategy, risk and corporate governance

Pages: 23-30

Number 10, October 2025

DOI: dx.doi.org/10.37945/cbr.2025.10.03

Statistics: views 27 / PDF DL 54 / PDF views 13

Abstract | PDF (244.17 KB)

Fiscal-Budgetary Measures with an Impact on Income Tax Introduced by Law No. 141/2025

Fiscal-Budgetary Measures with an Impact on Income Tax Introduced by Law No. 141/2025

Lucian Cernușca

Taxation

Pages: 40-51

Number 10, October 2025

DOI: dx.doi.org/10.37945/cbr.2025.10.05

Statistics: views 73 / PDF DL 133 / PDF views 53

Abstract | PDF (263.77 KB)

Human Capital at the Heart of ESG Reporting: What Does the ESRS S1 Standard Mean for Companies?

Human Capital at the Heart of ESG Reporting: What Does the ESRS S1 Standard Mean for Companies?

Elian-Gabriel Militaru, Mihai-Răzvan Sanda, Marioara Avram

Sustainability and nonfinancial reporting

Pages: 13-19

Number 9, September 2025

DOI: dx.doi.org/10.37945/cbr.2025.09.02

Statistics: views 42 / PDF DL 125 / PDF views 19

Abstract | PDF (250.24 KB)

Reporting on Intangible Assets in Romania: Harmonization Between International Standards and Sustainability Reporting (ESG)

Reporting on Intangible Assets in Romania: Harmonization Between International Standards and Sustainability Reporting (ESG)

Mărioara Hrițcan

Sustainability and nonfinancial reporting

Pages: 20-27

Number 9, September 2025

DOI: dx.doi.org/10.37945/cbr.2025.09.03

Statistics: views 32 / PDF DL 96 / PDF views 23

Abstract | PDF (221.44 KB)

Optimization and Control of the Procurement Flow: An Analysis of Evolution and Impact in the Context of Digital Transformation

Optimization and Control of the Procurement Flow: An Analysis of Evolution and Impact in the Context of Digital Transformation

Ioana Mădălina Vlad, Georgiana-Iulia Lazea (Trifa), Teodora Maria Bunget, Andreea Maria Danu

Financial and performance management

Pages: 26-46

Number 8, August 2025

DOI: dx.doi.org/10.37945/cbr.2025.08.03

Statistics: views 38 / PDF DL 117 / PDF views 12

Abstract | PDF (455.33 KB)

Fiscal-Budgetary Measures with Impact on the Social Health Insurance System Introduced by Law No. 141/2025

Fiscal-Budgetary Measures with Impact on the Social Health Insurance System Introduced by Law No. 141/2025

Lucian Cernușca

Taxation

Pages: 57-68

Number 8, August 2025

DOI: dx.doi.org/10.37945/cbr.2025.08.05

Statistics: views 128 / PDF DL 1248 / PDF views 81

Abstract | PDF (248.78 KB)

History and Evolution of Sustainability Reporting: From Initiation to Standardized Practices

History and Evolution of Sustainability Reporting: From Initiation to Standardized Practices

Elena Stănciulescu

Sustainability and nonfinancial reporting

Pages: 2-10

Number 6, June 2025

DOI: dx.doi.org/10.37945/cbr.2025.06.01

Statistics: views 67 / PDF DL 235 / PDF views 34

Abstract | PDF (240.13 KB)

L’Oréal’s Implementation of Sustainability Principles and the Company’s Impact on the Global Market

L’Oréal’s Implementation of Sustainability Principles and the Company’s Impact on the Global Market

Daria-Alexia Popa, Mihaela-Valentina Teodorescu, Diana Davidescu, Pompei Mititean

Sustainability and nonfinancial reporting

Pages: 20-29

Number 6, June 2025

DOI: dx.doi.org/10.37945/cbr.2025.06.03

Statistics: views 72 / PDF DL 253 / PDF views 44

Abstract | PDF (259.91 KB)

Transformational Leadership: The Key to Survival and Sustainability of Agrifood SMEs in Botswana?

Transformational Leadership: The Key to Survival and Sustainability of Agrifood SMEs in Botswana?

Gugulethu Ndebele, Akhabue A. Okharedia

Leadership and entrepreneurship

Pages: 60-73

Number 4, April 2025

DOI: dx.doi.org/10.37945/cbr.2025.04.07

Statistics: views 18 / PDF DL 162 / PDF views 2

Abstract | PDF (296.69 KB)

Competitiveness and Sustainability in Smithian Economic Thinking

Competitiveness and Sustainability in Smithian Economic Thinking

Mircea Cricovean

Sustainability and nonfinancial reporting

Pages: 2-7

Number 2, February 2025

DOI: dx.doi.org/10.37945/cbr.2025.02.01

Statistics: views 60 / PDF DL 190 / PDF views 21

Abstract | PDF (226.99 KB)


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