This paper aims to discuss the digitalization of European listed companies in the context of the European Green Deal. The digital transformation can support companies in the field of corporate social responsibility, particularly in terms of environmental protection. Companies' digitalization may...

The purpose of this paper is to investigate the impact of ISO 9001, ISO 14001 and OHSAS 18001 certification on the financial performance of Romanian companies listed on the Bucharest Stock Exchange (BSE). Based on audited financial statements of a population of 67 non-financial companies listed...

Corporate social responsibility and sustainability are key issues in the current business environment. Accountants play a crucial role in organizations in areas closely related to corporate social responsibility such as reporting, transparency, ethics, legal compliance, communication with...