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The Place of Sustainable Development in the Financial Reporting of Large Romanian Companies

Author

Listed:
  • Stãnilã Georgiana Oana

    (Academy of Economic Studies, Bucharest, Romania)

  • Popa Adriana Florina

    (Academy of Economic Studies, Bucharest, Romania)

  • Ispas Simona

    (Academy of Economic Studies, Bucharest, Romania)

Abstract

How can we reconcile economic and social progress without endangering the natural balance of the planet? How can we spread the wealth between developed and less developed ones? How to ensure a decent living for millions of people in danger, where the planet already seems stifled by excessive exploitation of natural resources? To answer these questions was born the concept of sustainable development (www.mmediu.ro). More efficient use of resources in order to reduce the economic costs and environmental impact provides benefits to society, environment and economy. In what follows, based on this concept appealing both basic research and applied research, which consisted in testing several hypotheses based on a questionnaire. We intend to establish to what extent it is assimilated by the Romanian economic entities to determine the importance given and to highlight practical ways in which companies meet the objective of sustainable development.

Suggested Citation

  • Stãnilã Georgiana Oana & Popa Adriana Florina & Ispas Simona, 2012. "The Place of Sustainable Development in the Financial Reporting of Large Romanian Companies," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1700-1706, May.
    • Handle: RePEc:ovi:oviste:v:xii:y:2012:i:12:p:1700-1706
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    More about this item

    Keywords

    sustainable development; social responsibility; environment; environmental reports; financial reports; accounting environment.;
    All these keywords.

    JEL classification:

    • G20 - Financial Economics - - Financial Institutions and Services - - - General
    • 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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