The ethics of sustainable development reflected in the financial reporting of companies. Case study at Romanian Post

Authors

  • Aurelian Virgil Baluta „Spiru Haret” University, Romania

DOI:

https://doi.org/10.35478/jime.2024.3.04

Keywords:

sustainable development, ethics for all the people, corporative management, business model, due diligence policies.

Abstract

The article includes research on a relatively new field, the ethics of sustainable development. Among the current peculiarities of the ethics of sustainable development is responsibility at the company level. It is mentioned in the article how the dynamics of the importance of sustainable development issues has also determined the passage of this ethical responsibility of companies to a new stage. A new chapter of financial reporting has emerged, the one for sustainable development. In this context, in the form of a case study with a determined degree of representativeness, the sustainable development component of the financial report of a large state-owned company in Romania, the Romanian Post, is analyzed. The relevance of the information and conclusions from that report, analyzed in the study, are validated by including the methodology and data sources used. The areas of sustainable development in which the company's activities may have implications, the policies and due diligence procedures used for sustainable development through investments or operational ones, the use of the ISO system in the field of environment and sustainable development by the company, the organizational measures and financial instruments used by the company in the field of sustainable development, the important indicators on sustainable development are presented and analyzed.

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Published

2024-11-28

Issue

Section

Articles