One of the most important areas of development during the last 15 years, as far as accounting is concerned, has been the environmental reporting and accounting, generating interests beyond the restrictions imposed by purely academic discussions or the professional accountants community. The...

Sustainable development is an economic growth strategy aimed to conciliate economic and social progress without endangering the natural equilibrium of the planet. The true stake of the future is the avoidance of environment degradation through developing of a responsibility sense both of...

In March 2010, the European Commission renewed its strategy to promote Corporate Social Responsibility in order to ensure long term employee and consumer trust. Corporate Social Responsibility is considered more relevant in the context of the economic crisis because it can help to build (and...

Sustainable development as general acceptance is that form of ensuring the bio-socio-economic needs of the present generation without affecting the existence and development opportunities for the generations to come. Secondary, the concept refers to the protection of the environment that is at...

The purpose of this article is to outline the main economical and social benefits that can be obtained by adopting an ethical attitude of the organisations which use a performant environmental management. From the idea that the human being is the master of nature, it was passed to the view...

Starting form the accounting status as a social and institutional practice and the economic role of financial reporting, the paper addresses the issue of social and environmental accounting and reporting regulation.We propose an analysis of the main rep

The social sector or social economy is still in the developing stage and the concept of social entrepreneurship is just in the emergence phase in Romania. There is still a lot to do in this field, in order to create sustainability among the actors of the social economy or social sector. The...

European Structural Funds have been created with the clear goal to redistribute money among European Union members in such a way as to help poorer regions diminish the gaps between them and the richer ones. The present study assesses this problem for the Structural Operational Programme...

From the second half of the twentieth century, the importance of the tourism industry to the world economy continued to grow, reaching today impressive figures: receipts of almost $ 1,000 billion and direct employment for over 70 million people (WTTC 2012), without taking into account the...

Everyone'(tm)s belief is that marketing plays a fundamental role in all economic or uneconomic areas of business. However, what becomes very clear is that, in addition to the many positive aspects that it generates, marketing produces unwanted effects as well.The paper tries to prove the...