Sustainability and Financial Performance: Exploring the Interconnections Through the Accounting Perspective in Romania

Amid the EU’s transition to mandatory sustainability reporting (CSRD), this study explores the relationship between ESG performance and financial results among five major Romanian energy companies. Using a mixed-methods approach, it reveals significant positive correlations between ESG scores, susta...

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Bibliographic Details

Published in:	Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics
Main Author:	Florentina Moisescu
Format:	Article
Language:	English
Published:	Dunarea de Jos University of Galati 2025-09-01
Subjects:	sustainability financial performance accounting esg reporting sustainable reporting non-financial reporting
Online Access:	https://eia.feaa.ugal.ro/images/eia/2025_2/Moisescu.pdf