Research Question - Is there an association between ESG factors disclosure and the firm's value for the companies acting in energy sector? Motivation - Identifying whether a connection exists between the ESG factors disclosure and firm's value is a current and much debated matter, with a focus...

Research Question- Which are the trends and the impact in the research area covering corporate governance in sensitive industries? Motivation- The research enhances prior literature on corporate governance under specific risk, uncertainty and socio-economic conditions. The referenced topics and...

Corporate Social Responsibility has emerged as one of the main topics of the current economic environment, hence the accounting literature. This paper establishes the characteristics of CSR research and the contribution of authors to the incremental knowledge within Romanian context. It is a...

Motivation- The relationship between ESG factors and sustainability is a widely debated topic in the literature, but to our knowledge, there is a gap concerning the investigation of links between groups formed with ESG and other sustainability concepts, such as corporate social responsibility...

The present study promotes arguments for reporting improvement to support stakeholders' confidence and proposes possible policies and strategies for social and environmental reporting, resulting from European companies' activity. We examined the information disclosed in annual reports and...

Research Question - Does the corporate governance codes from 18 Emerging European countries respect the European Commission recommendations? Motivation - The corporate governance is a wildly debated topic in the literature but only few studies are addressed to the level of compliance between the...

Research Question- Does corporate governance have an impact on the social and environmental performance of companies in the energy industry? Motivation- Companies have been oriented in recent years to obtain not only financial performance, but also other aspects, such as social and environmental...

This paper aims to explore how business organisations in the Romanian IT&C sector strategically implement neuro-leadership principles to accelerate the adoption and implementation of artificial intelligence (AI) technologies, thus enhancing human capital development and promoting sustainable...

This paper investigates the perspectives of integrated reporting as an emerging field in mainstream academic literature. The current state of research and its development are explored by using the Structured Literature Review (SLR) method on publications indexed in Clarivate Analytics' Web of...

The paper debates solutions, points of view and a commune language for Green Accounting. The main purposes of our research are the following: 1.Define the object of Green Accounting 2.Scope 3.Theory and specific practices 4.Disclosure and financial analysis 5.Romanian experience in Green...