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 52 / PDF DL 163 / PDF views 28

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 43 / PDF DL 154 / PDF views 26

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 54 / PDF DL 168 / PDF views 34

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 32 / PDF DL 135 / PDF views 15

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 57 / PDF DL 361 / PDF views 26

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 17 / PDF DL 108 / PDF views 7

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 14 / PDF DL 89 / PDF views 6

Abstract | PDF (297.13 KB)


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