Information management and technology

Accounting in the Digital Age: The Skill Development and Strategic Function in the Emerging Economic Context

Accounting in the Digital Age: The Skill Development and Strategic Function in the Emerging Economic Context

Maria Bursuc

Pages: 2-12

Published online: 31 Oct 2025

DOI: dx.doi.org/10.37945/cbr.2025.09.01

Statistics: views 8 / PDF DL 13 / PDF views 1

Abstract | PDF (261.54 KB)

Sustainability and nonfinancial reporting

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

Pages: 13-19

Published online: 31 Oct 2025

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

Statistics: views 7 / PDF DL 20 / PDF views 3

Abstract | PDF (250.24 KB)

Sustainability and nonfinancial reporting

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

Pages: 20-27

Published online: 31 Oct 2025

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

Statistics: views 6 / PDF DL 13 / PDF views 1

Abstract | PDF (221.44 KB)

Financial and performance management

Analysis of the Economic Efficiency of the OMV Petrom Company

Analysis of the Economic Efficiency of the OMV Petrom Company

David Rareș Tituleasa Costache, Andrei-Cristian Catrinescu, Pompei Mititean

Pages: 28-42

Published online: 31 Oct 2025

DOI: dx.doi.org/10.37945/cbr.2025.09.04

Statistics: views 8 / PDF DL 15 / PDF views 6

Abstract | PDF (296.46 KB)


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