Sustainability and nonfinancial reporting

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

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

Elena Stănciulescu

Pages: 2-10

Published online: 31 Jul 2025

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

Statistics: views 29 / PDF DL 91 / PDF views 16

Abstract | PDF (240.13 KB)

Financial accounting and reporting

Particularities Regarding Provision Accounting

Particularities Regarding Provision Accounting

Corina-Graziella Bâtcă-Dumitru

Pages: 11-19

Published online: 31 Jul 2025

DOI: dx.doi.org/10.37945/cbr.2025.06.02

Statistics: views 35 / PDF DL 104 / PDF views 22

Abstract | PDF (217.15 KB)

Sustainability and nonfinancial reporting

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

Pages: 20-29

Published online: 31 Jul 2025

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

Statistics: views 42 / PDF DL 90 / PDF views 24

Abstract | PDF (259.91 KB)

Financial and performance management

Comparative Study on the Financial Diagnosis of Two German Retailers on the Romanian Market

Comparative Study on the Financial Diagnosis of Two German Retailers on the Romanian Market

Bogdan Cosmin Gomoi

Pages: 30-40

Published online: 31 Jul 2025

DOI: dx.doi.org/10.37945/cbr.2025.06.04

Statistics: views 27 / PDF DL 83 / PDF views 13

Abstract | PDF (241.34 KB)

Taxation

Income Taxation from Activity Provision in the Field of Medical/Dental Care

Income Taxation from Activity Provision in the Field of Medical/Dental Care

Lucian Cernușca

Pages: 41-53

Published online: 31 Jul 2025

DOI: dx.doi.org/10.37945/cbr.2025.06.05

Statistics: views 40 / PDF DL 98 / PDF views 15

Abstract | PDF (238.23 KB)

Business strategy, risk and corporate governance

Corporate Governance, Political Connection and Corporate Risk Disclosure: The Case of State-Owned Enterprises in Indonesia

Corporate Governance, Political Connection and Corporate Risk Disclosure: The Case of State-Owned Enterprises in Indonesia

Anggita Langgeng Wijaya

Pages: 54-65

Published online: 31 Jul 2025

DOI: dx.doi.org/10.37945/cbr.2025.06.06

Statistics: views 11 / PDF DL 72 / PDF views 3

Abstract | PDF (308.01 KB)

Leadership and entrepreneurship

Homepreneurship and Economic Wellbeing of Households: A Perspective Study of Selected Igbo Female Entrepreneurs in Ebonyi State

Homepreneurship and Economic Wellbeing of Households: A Perspective Study of Selected Igbo Female Entrepreneurs in Ebonyi State

Gilbert Ogechukwu Nworie, Fidelia N. Nworie

Pages: 66-78

Published online: 31 Jul 2025

DOI: dx.doi.org/10.37945/cbr.2025.06.07

Statistics: views 10 / PDF DL 55 / PDF views 4

Abstract | PDF (297.13 KB)


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