IDEAS home Printed from https://ideas.repec.org/a/ahd/journl/v6y2025i6p2-10.html
   My bibliography  Save this article

History and Evolution of Sustainability Reporting: From Initiation to Standardized Practices

Author

Listed:
  • Elena STĂNCIULESCU

    (Bucharest)

Abstract

The idea of sustainability has its roots in the awareness that the Planet’s natural resources are finite and that uncontrolled economic development can have negative effects on the environment and society. In this article, we aim to investigate the evolution of sustainability, as it helps us better understand how the current standards in this field have emerged, why they are necessary, and how we can build responsible strategies that meet the demands of modern society and protect resources for future generations.

Suggested Citation

  • Elena STĂNCIULESCU, 2025. "History and Evolution of Sustainability Reporting: From Initiation to Standardized Practices," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 6(6), pages 2-10, June.
    • Handle: RePEc:ahd:journl:v:6:y:2025:i:6:p:2-10
    DOI: 10.37945/cbr.2025.06.01
    as

    Download full text from publisher

    File URL: https://www.ceccarbusinessreview.ro/history-and-evolution-of-sustainability-reporting-from-initiation-to-standardized-practices-a480d/download-PDF/
    Download Restriction: no
    File URL: https://www.ceccarbusinessreview.ro/history-and-evolution-of-sustainability-reporting-from-initiation-to-standardized-practices-a480a/abstract/
    Download Restriction: no
    File URL: https://libkey.io/10.37945/cbr.2025.06.01?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    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
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ahd:journl:v:6:y:2025:i:6:p:2-10. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Radu CIOBANU (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.