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Envisioning The Energy End-User Profile In The Current Context Of Overlapping Crises

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  • Anamaria-Geanina MACOVEI

    (Stefan cel Mare University of Suceava, 720229, Romania)

  • Ioana ANDRIOAIA

    (Stefan cel Mare University of Suceava, 720229, Romania)

Abstract

Social, economic and environmental factors contribute to the sustainable development of organizations. The social and financial dimensions have an important contribution to sustainable performance, through the insurance of transparency in the communication of information requested by stakeholders in order to substantiate their decisions. Social transparency is ensured by presenting the organization's actions in the field of social responsibility, and financial transparency takes into account the most accurate, complete and neutral presentation of information, both in the financial statements and in the audit reports. The main objective of the paper is the analysis of the opinions regarding the contribution of the financial audit to the sustainable development of organizations through social transparency.

Suggested Citation

  • Anamaria-Geanina MACOVEI & Ioana ANDRIOAIA, 2022. "Envisioning The Energy End-User Profile In The Current Context Of Overlapping Crises," European Journal of Accounting, Finance & Business, "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration, vol. 10(1), pages 113-120, February.
    • Handle: RePEc:scm:ejafbu:v:10:y:2022:i:1:p:113-120
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    References listed on IDEAS

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    1. Cristinel Petrisor Constantin & Ioana Bianca Chitu & Evelina Gradinaru & Lavinia Dovleac & Gabriel Bratucu, 2019. "Approaching the Bioeconomy in Terms of Increasing the Energy Efficiency of Households in Romania," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 21(50), pages 1-90, February.
    2. repec:aud:audfin:v:21:y:2019:i:50:p:90 is not listed on IDEAS
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