Performance evaluation of an economic entity requires approaching several criteria, such as industry and economic entity type, managerial and entrepreneurial strategy, competitive environment, human and material resources available, using a system of appropriate performance indicators for this...

The concept of performance is a problematic concept and will remain so as long as the definition of company performance varies depending on the interests of users of information. On this consideration, no consensus was reached regarding the definition, methodology and performance models used....

As the title suggests, the article aims to go beyond traditional accounting that we are used to, towards a new dimensions of it, known as green accounting. In this report we sought to emphasize the role, the importance of green accounting, which must be seen as a complement to traditional...

Sustainable development is the macroeconomic concept of global performance. The three pillars of sustainable development, namely economic, environmental and social can be found at the level of a company through its overall performance. So, nowadays we can’t speak only of financial performance...

This paper aims to investigate companies’ environmental, social, governance (ESG), and financial implications of their commitment to the United Nations Global Compact (UNGC). The focus is placed on companies operating in the three countries with the highest number of UNGC participants: Spain,...

Green investment vehicles are limited by multiple market failures, such as high transaction costs for certification and monitoring, and high minimum investment sizes. In this exploratory study, we apply an inductive approach based on qualitative evidence from expert feedback to assess the...

Green investment vehicles are limited by multiple market failures, such as high transaction costs for certification and monitoring, and high minimum investment sizes. In this exploratory study, we apply an inductive approach based on qualitative evidence from expert feedback to assess the...

The article is devoted to the study of theoretical background of formation of green business development financial mechanism. The term «financial mechanism of establishment and development of green business» is defined. Its elements and levels of realization are disclosed.