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

Sustainability and nonfinancial reporting

Pages: 2-10

Number 6, June 2025

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

Statistics: views 35 / PDF DL 105 / PDF views 19

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 45 / PDF DL 105 / PDF views 24

Abstract | PDF (259.91 KB)

Corporate Governance and Sustainability in the Healthcare Industry. The Impact of Diversity and Transparency on Social and Environmental Performance

Corporate Governance and Sustainability in the Healthcare Industry. The Impact of Diversity and Transparency on Social and Environmental Performance

Petrică-Dumitru Becheș

Sustainability and nonfinancial reporting

Pages: 2-14

Number 3, March 2025

DOI: dx.doi.org/10.37945/cbr.2025.03.01

Statistics: views 38 / PDF DL 153 / PDF views 14

Abstract | PDF (292.83 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 43 / PDF DL 113 / PDF views 17

Abstract | PDF (226.99 KB)

Comparative Analysis of Non-Financial Reporting of Companies Listed on the Bucharest Stock Exchange, BET and BETAeRO Indices

Comparative Analysis of Non-Financial Reporting of Companies Listed on the Bucharest Stock Exchange, BET and BETAeRO Indices

Ionel-Alin Ienciu, Nicoleta-Maria Ienciu, Viorel-Gabriel Raita, Marius Ioan Mihuț

Sustainability and nonfinancial reporting

Pages: 8-15

Number 2, February 2025

DOI: dx.doi.org/10.37945/cbr.2025.02.02

Statistics: views 48 / PDF DL 126 / PDF views 20

Abstract | PDF (226.02 KB)

The Role of the Accounting Profession in Sustainable Business Development: Financial, Social and Environmental Dimensions

The Role of the Accounting Profession in Sustainable Business Development: Financial, Social and Environmental Dimensions

Codruța Daniela Pavel, Aura Emanuela Domil, Alin Emanuel Artene

Sustainability and nonfinancial reporting

Pages: 2-8

Number 1, January 2025

DOI: dx.doi.org/10.37945/cbr.2025.01.01

Statistics: views 84 / PDF DL 151 / PDF views 50

Abstract | PDF (223.10 KB)

Human Capital Reporting in Romania: An Analysis of the Top 10 Companies Listed on BVB, BET Index

Human Capital Reporting in Romania: An Analysis of the Top 10 Companies Listed on BVB, BET Index

Nicoleta-Maria Ienciu, Ionel-Alin Ienciu, Mugurel Gabriel Sorin Pop

Sustainability and nonfinancial reporting

Pages: 9-15

Number 1, January 2025

DOI: dx.doi.org/10.37945/cbr.2025.01.02

Statistics: views 25 / PDF DL 150 / PDF views 17

Abstract | PDF (405.93 KB)

The Strategic Role of Accountants in Promoting Sustainability: An Integrated Approach for Competitive Advantage

The Strategic Role of Accountants in Promoting Sustainability: An Integrated Approach for Competitive Advantage

Florinel Marian Sgârdea, Liviu Marian Matac, Maria Bolboceanu, Paul-Tiberius Coman

Sustainability and nonfinancial reporting

Pages: 2-10

Number 11, November 2024

DOI: dx.doi.org/10.37945/cbr.2024.11.01

Statistics: views 77 / PDF DL 163 / PDF views 51

Abstract | PDF (260.04 KB)

The Role of Expert Accountants in Ensuring Regulatory Compliance with Corporate Sustainability Reporting in the European Union

The Role of Expert Accountants in Ensuring Regulatory Compliance with Corporate Sustainability Reporting in the European Union

Liviu Marian Matac, Florentina Pantazi, Paul-Tiberius Coman, Maria Bolboceanu

Sustainability and nonfinancial reporting

Pages: 2-6

Number 10, October 2024

DOI: dx.doi.org/10.37945/cbr.2024.10.01

Statistics: views 70 / PDF DL 174 / PDF views 51

Abstract | PDF (191.47 KB)

Romania’s Circular Economy Strategy, Challenges for the Accountancy Profession

Romania’s Circular Economy Strategy, Challenges for the Accountancy Profession

Elena Stănciulescu, Mihai Vuță, Maria Teodora Vuță

Sustainability and nonfinancial reporting

Pages: 18-27

Number 10, October 2024

DOI: dx.doi.org/10.37945/cbr.2024.10.03

Statistics: views 41 / PDF DL 149 / PDF views 17

Abstract | PDF (261.56 KB)

Training Accountants to Ensure a Sustainable Future. Evaluating the Integration of Knowledge and Skills Needed for Sustainability Reporting in Education

Training Accountants to Ensure a Sustainable Future. Evaluating the Integration of Knowledge and Skills Needed for Sustainability Reporting in Education

Nicolae Bobițan, Diana Dumitrescu

Sustainability and nonfinancial reporting

Pages: 2-11

Number 8, August 2024

DOI: dx.doi.org/10.37945/cbr.2024.08.01

Statistics: views 101 / PDF DL 179 / PDF views 66

Abstract | PDF (266.36 KB)

Sustainability Reporting and the Impact on Accounting Education

Sustainability Reporting and the Impact on Accounting Education

Robert-Aurelian Șova, Adriana Florina Popa

Sustainability and nonfinancial reporting

Pages: 1-5

Number 7, July 2024

DOI: dx.doi.org/10.37945/cbr.2024.07.01

Statistics: views 106 / PDF DL 240 / PDF views 78

Abstract | PDF (204.01 KB)

Sustainability in the Digital Age: The Impact of Social Performance on the Profitability of Cyber Companies

Sustainability in the Digital Age: The Impact of Social Performance on the Profitability of Cyber Companies

Victor Emanuel Ciuciuc, Maria-Manuela Catrina, Paul Ștefan Markovits, Pompei Mititean

Sustainability and nonfinancial reporting

Pages: 22-31

Number 5, May 2024

DOI: dx.doi.org/10.37945/cbr.2024.05.03

Statistics: views 81 / PDF DL 150 / PDF views 35

Abstract | PDF (266.46 KB)

Sustainability Reporting. The Romanian Sustainability Code

Sustainability Reporting. The Romanian Sustainability Code

Elena Stănciulescu

Sustainability and nonfinancial reporting

Pages: 32-41

Number 5, May 2024

DOI: dx.doi.org/10.37945/cbr.2024.05.04

Statistics: views 168 / PDF DL 216 / PDF views 70

Abstract | PDF (217.31 KB)

Guarantee-Return System for Nonreusable Primary Packaging

Guarantee-Return System for Nonreusable Primary Packaging

Elena Stănciulescu

Sustainability and nonfinancial reporting

Pages: 29-37

Number 2, February 2024

DOI: dx.doi.org/10.37945/cbr.2024.02.04

Statistics: views 30 / PDF DL 126 / PDF views 13

Abstract | PDF (239.31 KB)

The Relationship Between Sustainability Reporting and Corporate Performance. Evidence from the European Energy Sector

The Relationship Between Sustainability Reporting and Corporate Performance. Evidence from the European Energy Sector

Pompei Mititean, Nicoleta-Florina Sărmaș

Sustainability and nonfinancial reporting

Pages: 49-59

Number 7, July 2023

DOI: dx.doi.org/10.37945/cbr.2023.07.06

Statistics: views 156 / PDF DL 240 / PDF views 62

Abstract | PDF (246.75 KB)

The Relationship Between Sustainability Reporting and Corporate Performance. Evidence from the European Energy Sector

The Relationship Between Sustainability Reporting and Corporate Performance. Evidence from the European Energy Sector

Pompei Mititean, Nicoleta-Florina Sărmaș

Sustainability and nonfinancial reporting

Pages: 1-11

Number 6, June 2023

DOI: dx.doi.org/10.37945/cbr.2023.06.01

Statistics: views 103 / PDF DL 227 / PDF views 57

Abstract | PDF (241.89 KB)

Green Image and Incentives: Unraveling Their Moderating Impact on Green Innovations, Investor Perception and Financial Performance

Green Image and Incentives: Unraveling Their Moderating Impact on Green Innovations, Investor Perception and Financial Performance

Mayank Jain

Sustainability and nonfinancial reporting

Pages: 47-59

Number 6, June 2023

DOI: dx.doi.org/10.37945/cbr.2023.06.06

Statistics: views 51 / PDF DL 175 / PDF views 12

Abstract | PDF (271.29 KB)

Involving the Accounting Profession in the Sustainable Development of the Business Environment

Involving the Accounting Profession in the Sustainable Development of the Business Environment

Ioana Herbei

Sustainability and nonfinancial reporting

Pages: 3-8

Number 4, April 2023

DOI: dx.doi.org/10.37945/cbr.2023.04.01

Statistics: views 128 / PDF DL 209 / PDF views 70

Abstract | PDF (220.85 KB)

Approaching Sustainability in the Accounting Profession in Romania

Approaching Sustainability in the Accounting Profession in Romania

Robert-Aurelian Șova, Adriana Florina Popa

Sustainability and nonfinancial reporting

Pages: 3-7

Number 11, November 2022

DOI: dx.doi.org/10.37945/cbr.2022.11.01

Statistics: views 199 / PDF DL 232 / PDF views 102

Abstract | PDF (199.38 KB)

Non-Financial Reporting – Key-Element for the Current and Future Business

Non-Financial Reporting – Key-Element for the Current and Future Business

Elena Stănciulescu, Mihai Vuță

Sustainability and nonfinancial reporting

Pages: 3-8

Number 10, October 2022

DOI: dx.doi.org/10.37945/cbr.2022.10.01

Statistics: views 281 / PDF DL 410 / PDF views 181

Abstract | PDF (205.17 KB)

The Role of Cryptocurrency in the Sustainable Development of Business

The Role of Cryptocurrency in the Sustainable Development of Business

Alina-Mihaela Irimescu, Corina-Graziella Bâtcă-Dumitru

Sustainability and nonfinancial reporting

Pages: 9-13

Number 10, October 2022

DOI: dx.doi.org/10.37945/cbr.2022.10.02

Statistics: views 116 / PDF DL 249 / PDF views 58

Abstract | PDF (196.29 KB)

The Impact of Socio-Cultural Factors on the Business Environment

The Impact of Socio-Cultural Factors on the Business Environment

Cătălina-Ioana Toader

Sustainability and nonfinancial reporting

Pages: 35-42

Number 7, July 2022

DOI: dx.doi.org/10.37945/cbr.2022.07.04

Statistics: views 79 / PDF DL 324 / PDF views 90

Abstract | PDF (217.93 KB)

The Impact of Socio-Cultural Factors on the Business Environment

The Impact of Socio-Cultural Factors on the Business Environment

Cătălina-Ioana Toader

Sustainability and nonfinancial reporting

Pages: 3-11

Number 6, June 2022

DOI: dx.doi.org/10.37945/cbr.2022.06.01

Statistics: views 125 / PDF DL 337 / PDF views 94

Abstract | PDF (229.31 KB)

The Effect of Economic, Environmental and Social Dimension Disclosure in Sustainability Report on Earnings Response Coefficient. Study of Banks in Indonesia, Malaysia and Thailand

The Effect of Economic, Environmental and Social Dimension Disclosure in Sustainability Report on Earnings Response Coefficient. Study of Banks in Indonesia, Malaysia and Thailand

Kezia Nabella Kusuma, Yanuar Nanok Soenarno

Sustainability and nonfinancial reporting

Pages: 51-61

Number 6, June 2022

DOI: dx.doi.org/10.37945/cbr.2022.06.06

Statistics: views 42 / PDF DL 202 / PDF views 15

Abstract | PDF (447.76 KB)

The Impact of Enterprise Risk Management, Corporate Social Responsibility, and Sustainability Report on Firm Value in Banking Sector of Indonesia, Malaysia and Thailand

The Impact of Enterprise Risk Management, Corporate Social Responsibility, and Sustainability Report on Firm Value in Banking Sector of Indonesia, Malaysia and Thailand

Aldo Amerta, Yanuar Nanok Soenarno

Sustainability and nonfinancial reporting

Pages: 62-72

Number 5, May 2022

DOI: dx.doi.org/10.37945/cbr.2022.05.07

Statistics: views 51 / PDF DL 277 / PDF views 35

Abstract | PDF (265.91 KB)

Poverty and Inequality as Predictors of Corruption

Poverty and Inequality as Predictors of Corruption

Carmen Pîrvan, Ileana Nișulescu

Sustainability and nonfinancial reporting

Pages: 66-72

Number 4, April 2022

DOI: dx.doi.org/10.37945/cbr.2022.04.08

Statistics: views 44 / PDF DL 192 / PDF views 28

Abstract | PDF (1.43 MB)

Non-Financial Reporting and Reporting for Management in the Circumstances of the Coronavirus Crisis

Non-Financial Reporting and Reporting for Management in the Circumstances of the Coronavirus Crisis

Daniela Artemisa Calu, Mirela Nichita

Sustainability and nonfinancial reporting

Pages: 13-20

Number 6, June 2020

DOI: dx.doi.org/10.37945/cbr.2020.06.02

Statistics: views 293 / PDF DL 512 / PDF views 148

Abstract | PDF (8.38 MB)

The Road to Transposing the Non-Financial Reporting EU Directive within the Romanian Context – The 2013-2020 Period

The Road to Transposing the Non-Financial Reporting EU Directive within the Romanian Context – The 2013-2020 Period

Adriana Tiron-Tudor, Teodora Viorica Fărcaş, Ioana Dragu, Ecaterina Monica Moise

Sustainability and nonfinancial reporting

Pages: 63-72

Number 6, June 2020

DOI: dx.doi.org/10.37945/cbr.2020.06.08

Statistics: views 254 / PDF DL 537 / PDF views 153

Abstract | PDF (8.33 MB)

Non-Financial Reporting in Romania in the pre-Directive 2014/95/EU Period (1990-2013)

Non-Financial Reporting in Romania in the pre-Directive 2014/95/EU Period (1990-2013)

Adriana Tiron-Tudor, Teodora Viorica Fărcaş, Ioana Dragu, Ecaterina Monica Moise

Sustainability and nonfinancial reporting

Pages: 63-72

Number 5, May 2020

DOI: dx.doi.org/10.37945/cbr.2020.05.07

Statistics: views 181 / PDF DL 457 / PDF views 87

Abstract | PDF (8.33 MB)


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