[
Albu, N., Albu, C. N., Dumitru, M., & Florentin, V. (2013). Plurality or Convergence in Sustainability Reporting Standards? Amfiteatrul Economic, 15(7), 513-527. Retrieved from https://www.amfiteatrueconomic.ro/temp/Articol_1237.pdf
]Search in Google Scholar
[
Andon, P., Baxter, J., & Chua, W.F. (2015). Accounting for Stakeholders and Making Accounting. Journal of management Studies, 52(7), 986-1002. doi: https://doi.org/10.1111/joms.12142
]Search in Google Scholar
[
Arvidsson, S., & Dumay, J. (2022). Corporate ESG reporting quantity, quality and performance: Where to now for environmental policy and practice? Business Strategy and the Environment, 31(3), 1091-1110. doi: https://doi.org/10.1002/bse.2937
]Search in Google Scholar
[
Baboukardos, D. (2018, January). The valuation relevance of environmental performance revisited : the moderating role of environmental provisions. The British accounting review: the journal of the British Accounting Association., 50(1), 32-47. doi:10.1016/j.bar.2017.09.002 [DOI]
]Search in Google Scholar
[
Barbier, E. B., Burgess, E., & Joanne, C. (2020). Sustainability and development after COVID-19. 135. World Development. doi: https://doi.org/10.1016/j.worlddev.2020.105082.
]Search in Google Scholar
[
Bartolomeo, M. (2000). Environmental Management Accounting in Europe: Current Pratice and Future Potential. The European Accounting Review, 9, 31-52. doi: https://doi.org/10.1080/096381800407932
]Search in Google Scholar
[
Bebbington, J., Kirk, E., & Larrinaga, A. C. (2012). The production of normativity: A comparison of reporting regimes in Spain and the UK. Accounting, Organizations and Society, 37(2), 78-94. doi: https://doi.org/10.1016/j.aos.2012.01.001.
]Search in Google Scholar
[
BIRD, T. W. (1989). World Development Report. Washington: Oxford University Press. Retrieved december 20, 2022, from https://openknowledge.worldbank.org/bitstream/handle/10986/5972/WDR%201989%20-%20English.pdf?sequence=1
]Search in Google Scholar
[
BSDC, B. a. (2017). Better Business, Better World. United Nation Foundation. Retrieved from https://sustainabledevelopment.un.org/content/documents/2399BetterBusinessBetterWorld.pdf
]Search in Google Scholar
[
Bușan, G. (2008). Contabilitatea verde - o necesitate în contextul economico - social actual. Analele Universității Constantin Brîncuși, 1, 63-68.
]Search in Google Scholar
[
Choi, Y.J., Coats, Jr., Warren, L., Evenhouse, E. A., Kafka, B. D. C., Long, M. F., Mann, C.L., Pohl, G., Vittas, D., & Vogel, R. C. (2003). International Finance and Accounting Handbook (3 ed.). New York: John Wiley & Sons. Retrieved from https://www.wiley.com/enus/International+Finance+and+Accounting+Handbook%2C+3rd+Edition-p-9780471647942
]Search in Google Scholar
[
De Beer, P., & Friend, F. (2006, June 25). Environmental accounting: A management tool for enhancing corporate environmental and economic performance. Ecological Economics, 58(3), 548-560. doi: https://doi.org/10.1016/j.ecolecon.2005.07.026
]Search in Google Scholar
[
Emas, R. (2015). The Concept of Sustainable Development: DEfinition and Defining Principles. Brief for GSDR.
]Search in Google Scholar
[
EU. (1986). The Single European Act. Luxembourf: Official Journal of the European Communities. Retrieved december 16, 2022, from https://www.europarl.europa.eu/aboutparliament/files/in-the-past/ep-and-treaties/single-european-act/en-resolution-on-thesingle-european-act-19861211.pdf
]Search in Google Scholar
[
European Commission, E. (2001). Promoting a European Framework for Corporate Social Responsability. Bruxelles: EC Green Paper. Retrieved 12 20, 2022, from https://eurlex.europa.eu/LexUriServ/LexUriServ.do?uri=COM:2001:0366:FIN:EN:PDF%20
]Search in Google Scholar
[
European Parliament. (2022, december 14). EUR-Lex. Retrieved december 20, 2022, from https://eur-lex.europa.eu/legal-content/RO/TXT/?uri=OJ:L:2022:322:TOC
]Search in Google Scholar
[
European Parliament, E. U. (2020). The Establishment of a Framework to Faciliate Sustainable Investment. Brussels: EU. Retrieved 12 22, 2020, from https://eur-lex.europa.eu/legalcontent/EN/TXT/?uri=CELEX%3A32020R0852
]Search in Google Scholar
[
Frías-Aceituno, J.V., Rodríguez-Ariza, & García-Sánchez L.I.M. (2013). Is integrated reporting determined by a country’s legal system? An exploratory study. Journal of Cleaner Production, 44, 45-55. doi: https://doi.org/10.1016/j.jclepro.2012.12.006.
]Search in Google Scholar
[
GOLDRING. (2022). Retrieved December 2022, from https://www.goldring.ro/ce-companiilistate-la-bvb-publica-rapoarte-de-sustenabilitate/
]Search in Google Scholar
[
GSSB, G. S. (2021). GRI Standards. Stichting Global Reporting Initiative. Retrieved from https://www.globalreporting.org/how-to-use-the-gri-standards/resourcecenter/?g=e1bc4c11-de87-4528-a874-018efad1cd22&id=15871
]Search in Google Scholar
[
Hahn, R., & Kühnen M. (2013). Determinants of sustainability reporting: a review of results, trends, theory, and opportunities in an expanding field of research. Journal of Cleaner Production, 59, 1-17. doi: https://doi.org/10.1016/j.jclepro.2013.07.005
]Search in Google Scholar
[
Hamoud, I. A., Rahman, A., & Hezabr, A. (2018, November 12). Determinants of corporate environmental disclosure quality of oil and gas industry in developing countries. International Journal of Ethics and Systems, 34(4), 527-563. doi: https://doi.org/10.1108/IJOES-03-2018-0042
]Search in Google Scholar
[
Hoinaru, R., Robe, A. D., Stanciu A.M., Dămășaru, C., & Niță, C. (2021). Human resources accounting and accountability: medical aspects, regulation and economics of burn out in non-financial reporting. Proceedings of the International Conference on Business Excellence. 15, pp. 695-704. Sciendo. doi: https://doi.org/10.2478/picbe-2021-0065
]Search in Google Scholar
[
Hummel, K., & Szekely, M. (2021, February 16). Disclosure on the Sustainable Development Goals – Evidence from Europe. doi:https://dx.doi.org/10.2139/ssrn.3411017
]Search in Google Scholar
[
IFAC, I. F. (2005). 2005 Annual Report. New York: IFAC. Retrieved 12 26, 2022, from http://www.ifac.org/system/files/publications/files/IFAC_2005_Annual.pdf
]Search in Google Scholar
[
IFAC, I. F. (2016). The 2030 Agenda for Sustainable Development: A snapshot of the Accountancy Profession’s Contribution. Retrieved december 20, 2022, from http://www.ifac.org/publications-resources/2030-agenda-sustainable-development
]Search in Google Scholar
[
Ioannou, I., & Serafeim, G:. (2019). The Consequences of Mandatory Corporate Sustainability Reporting.”. The Oxford Handbook of Corporate Social Responsibility: Psychological and Organizational Perspectives, 452-489. doi:https://dx.doi.org/10.2139/ssrn.1799589
]Search in Google Scholar
[
ISWGNA, I.-S. W. (1993). System of National Account 1993. Brussels/Luxembourg, New York, Paris, Washington, D.C., Unstats. Retrieved from https://unstats.un.org/unsd/nationalaccount/docs/1993sna.pdf
]Search in Google Scholar
[
KPMG. (2022). KPMG. Retrieved 12 20, 2022, from https://home.kpmg/xx/en/home/insights/2022/09/survey-of-sustainability-reporting-2022.html
]Search in Google Scholar
[
Lungu, C. I., Caraiani, C, Dascălu, C., Guse, R.G., & Shlian, D.N. (2009). Corporate Social and Environmental Reporting: Another Dimension for Accounting Information. SSRN Electronic Journal. doi:10.2139/ssrn.1447247
]Search in Google Scholar
[
Lungu, C.I., Caraiani, C., & Dascălu, C. (2007). New Perspectives on Corporate Reporting: Social- Economic and Environmental Information. Theoretical and Applied Economics, 11, 37-42.
]Search in Google Scholar
[
MSCI. (2021). Global Industry Classification. Retrieved November 22, 2022, from https://www.msci.com/gics
]Search in Google Scholar
[
Nechita, E. (2019). Analysis of the Relationship between Accounting and Sustainable Development. The Role of Accounting and Accounting Profession on Sustainable Development. Audit Financiar, 17(155), 520-536. doi:10.20869/AUDITF/2019/155/021
]Search in Google Scholar
[
Newsone, M., & Deegan, C. (2002). Global Expectations and Their Association with Corporate Social Disclosure Practices in Australia, Singapore and South Korea. The International Journal of Accounting, 37(2), 182-213. doi:http://dx.doi.org/10.1016/S0020-7063(02)00151-6
]Search in Google Scholar
[
Oprea, O., Hoinaru, R., Păcuraru -Ionescu, C.P., & Neamțu, D. (2022). Accounting for the future: practice, Artificial Intelligence and regulation. International Conference on Business Excellence. 16, pp. 817-826. Bucharest: Sciendo. doi: https://doi.org/10.2478/picbe-2022-0076
]Search in Google Scholar
[
Padilla-Lozano, C. P., & Collazzo, P. (2021, July 4). Corporate social responsibility, green innovation, competitiveness – causality in manufacturing. Competitiveness Review: An International Business Journal, 32(7), 21-39. doi:10.1108/CR-12-2020-0160
]Search in Google Scholar
[
Parvez, A. K., & Satirenjit, K. J. (2021, March 11). Does adoption of ISO 56002‐2019 and green innovation reporting enhance the firm sustainable development goal performance? An emerging paradigm. (Wiley, Ed.) Business Strategy and the Environmen, 1-15. doi: http://dx.doi.org/10.1002/bse.2779
]Search in Google Scholar
[
Primmer, E. (2011). Analysis of Institutional Adaptation: integration Of Biodiversity Conservation into Forestry. Journal of Cleaner Production, 16, 1822-1832.
]Search in Google Scholar
[
Sachs, J. (2015). Tehe age of sustainable develpment. New York: Columbia University Press.
]Search in Google Scholar
[
Schwab, A.K., Sandler, D., & Brower, D.J. (2016). Hazard Mitigation and Preparedness: An Introductory Text for Emergency Management and Planning Professionals (2 ed.). CRC Press.
]Search in Google Scholar
[
Services, T. A. (2022). Corporate Sustainability & Transparency Index. The Azores Sustainability & CSR Services. Retrieved from https://sustainabilityindex.ro/wp-content/uploads/2022/12/Romania-CST-Index-2022.pdf
]Search in Google Scholar
[
Stanciu I.C., Stanciu F.G., & Joldos A.M. (2011). Environmental accounting and environmental protection instrument used by entities. Annals of the University of Petroșani, pp. 265-280.
]Search in Google Scholar
[
Steel, A. &. (2002). Environmental Accounting: Applications for local Authorities to Quatify Internal and External Costs of Altenartive Waste Management Strategies. Environmental Management Accounting Network Europe.
]Search in Google Scholar
[
Todea, N., Stanciu, I.C., & Udrea, A.M. (2011). Accounting Policies on Environmental Costs and their Calculation Method in the entity. Annals & Proceedings of DAAAM International, 1, 680-681.
]Search in Google Scholar
[
Torelli, R., Balluchi, F., & Furlotti, K. (2020, March 01). The materiality assessment and stakeholder engagement: A content analysis of sustainability reports. Corporate Social Responsibility and Environmental Management, 470-484. doi: https://doi.org/10.1002/csr.1813
]Search in Google Scholar
[
UN, U. N. (2015). Transforming our world: the 2030 Agenda for Sustainable Development. Department of Economic and Social Affairs, New York. Retrieved from https://undocs.org/en/A/RES/70/1
]Search in Google Scholar
[
Vargas, V.M., Niță, S., Marin, A., Joga, F.E., & Stoica, M.I. (2022). Greening: politics and economics for social auditing. Sport management as common denominator. International Conference on Business Excellence 2022 (pp. 575-583). Bucharest: Sciendo. doi:10.2478/picbe-2022-0055
]Search in Google Scholar
[
Villiers, de C., & Sharma, U. (2020). A critical reflection on the future of financial, intellectual capital, sustainability and integrated reporting. Critical Perspectives on Accounting, 70, 1-26. doi: https://0410a0t1j-y-https-doi-org.z.e-nformation.ro/10.1016/j.cpa.2017.05.003
]Search in Google Scholar
[
WCED, W. C. (1987). Our Common Future, Chairman’s Foreword. Oxford University Press.
]Search in Google Scholar
[
Wensen, van K., Broer, W, Knopf, & Klein, J. (2011). The state of play in sustainability reporting. European Union. Retrieved February 2023, from https://www.somo.nl/wp-content/uploads/2011/04/The-State-of-Play-in-Sustainability-Reporting-in-the-European-Union.pdf
]Search in Google Scholar
[
Zaharia, R.M., Stancu, A., Stoian, C., & Diaconu, M. (2010). Commercial Activitiy’s Contribution to sustainable Development by Scoial Responsability Actions: a Vision of SMEs. Amfiteatru Economic, 155-167.
]Search in Google Scholar
