The study aim is to present a review of the literature dedicated to green public procurement. We analyse traditionally and using a structured literature review 115 articles indexed in Scopus on this topic. The contribution of the paper consists in the development of the knowledge regarding the green procurement in the public domain, by highlighting the main investigations in the literature and their results, identifying the limits, but also the orientation towards future research. The results indicate increased attention paid by researchers to raising awareness of the importance of green procurement and its effect on sustainable development, as well as the need to create tools for implementation by both governments and entities involved in such purchases. We believe that our paper can have an impact on practice and public purchases standards, as it crystallizes the ideas of issuing applicable and useful regulations in terms of green procurement.

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Although the Romanian agriculture has a significant share in GDP, during various steps taken to adapt Romanian accounting to market economy needs, specific references to agriculture have not been made. Providing generic information which is not specific to agriculture field alters the quality of financial statements of agricultural entities and therefore the users' decisions. Moreover, Romania is involved in adopting IFRS and member of European Union (actively involved in Common Agricultural Policy). In this context, our paper aims to signal the need for specific information publishing in the case of agricultural entities and identifying ways to improve the quality of financial information published by them. In order to achieve these objectives, our study proposes a set of appendices that should be included in the notes to the financial statements of agricultural entities, with the reference information required by Farm Accountancy Data Network (FADN).

First used in 2019 by the European Union, the double materiality concept raises questions for companies and academics. The purpose of our study is to show the extent of double materiality disclosure in the sustainability report of TotalEnergies, one of the top European companies included in the Integrated Oil and Gas industry. We used a qualitative methodology, content analysis. We find that most of the aspects related with materiality are vaguely presented. This is one of the first studies dedicated to the reflexion of the double materiality in the reports. Double materiality has the potential to help companies integrate sustainability into their internal processes. Our research has implications for standard-setters. We argue that there is a need for clear standards that will help companies contribute to the achievement of global sustainability-related goals.