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Business Valuation In Terms Of Indicators Of Sustainable Development

Author

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  • Leontina Pavaloaia

    (Alexandru Ioan Cuza University of Iasi, Romania)

Abstract

The indexes regarding the sustainable development have an important role in the decision-making process and that is why several bodies and institutions are concerned about their development. This fact happens not only at macro-level, but also at micro-level, the entities being encouraged to take into account the sustainable development principles and to relate its individual performances to the environment in which they operate (local, regional, global). The usage of the indexes regarding the sustainable development offers information regarding the evolution in time helps at identifying the possibilities of improving the activity and the weaknesses; they can be used in order to establish and achieve the objectives, the values being easily communicated both within and outside the company. A main disadvantage is the aggregation level, which hinders comparisons. This paper analyzes the information regarding the sustainable development published by the companies ranked at the Stock Exchange of Bucharest in the 1st category and the subsidiaries of 30 national companies.

Suggested Citation

  • Leontina Pavaloaia, 2013. "Business Valuation In Terms Of Indicators Of Sustainable Development," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, vol. 5(1), pages 66-76.
    • Handle: RePEc:jes:wpaper:y:2013:v:5:i:1:p:66-76
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    File URL: http://ceswp.uaic.ro/articles/CESWP2013_V1_PAV.pdf
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    References listed on IDEAS

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    1. Ioan I. ANDONE & Vasile Daniel PAVALOAIA, 2010. "Outsourcing the Business Services," Informatica Economica, Academy of Economic Studies - Bucharest, Romania, vol. 14(1), pages 163-171.
    2. Azqueta, Diego & Sotelsek, Daniel, 2007. "Valuing nature: From environmental impacts to natural capital," Ecological Economics, Elsevier, vol. 63(1), pages 22-30, June.
    3. Françoise Quairel, 2004. "Responsable mais pas comptable : analyse de la normalisation des rapports environnementaux et sociaux," ACCRA, Association francophone de comptabilité, vol. 10(1), pages 7-36.
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    More about this item

    Keywords

    sustainable development; environmental indicator; microeconomic Romania;
    All these keywords.

    JEL classification:

    • Q01 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - General - - - Sustainable Development
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth

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