Social and Environmental Performance - New Dimension of Performance in the Context of Sustainable Development

In this paper we propose a critical reflection occurring mutations in the methodology for measuring a company's performance in the current context of sustainable development. In this context, companies need to pay more and more attention to accomplishing economic growth and market growth, while ensuring environmental protection and promoting social responsibilities, including the protection of consumers’ interests.The need to know and measure non-financial performance is becoming more acute and on this path also the need to define a framework of information and reporting to meet the information needs of stakeholders of the company. In this paper, we propose a review of key aspects of social and environmental performances, as well as a new dimension of company performance in the current context of sustainable development