Since the adoption of the sustainable development goals (SDGs) endorsed by United Nations in 2015, which envision an ambitious representation of what the world could look like in the upcoming years, companies have been employing different approaches to identify and report on their contributions to the SDGs, albeit facing various difficulties due to the goals’ novelty, legislative deficiencies, and the complexity of connections between SDGs and business performance. In this context, the relationship between sustainability practices and firms’ financial performance has attracted much attention among researchers. Consequently, this research is focusing on determining to what extent the financial indicators disclosed in the annual reports are impacting the quality of non-financial reporting based on SDGs in the case of chemical companies operating in Central and Eastern European countries (Czech Republic, Hungary, Poland, Romania and Slovakia), within the time frame of 2015–2019. To reach our objective, a score-based content analysis was applied to assess the measure of SDGs achievement, and subsequently, the SDG score was used in multiple linear regression models with several financial data-based independent variables. The main findings highlight the companies’ contribution to the SDGs, particularly to those addressing the environment and decent work conditions for employees, and suggest that the research and development costs and other intangibles represent the most influential variable in explaining the variation in the firms’ SDG score. Academics, businesses and legislative bodies may find these results valuable in their corresponding activities: theoretical, pragmatic or statutory.

Research Question: What determinants drive the entrepreneurial intentions of students enrolled in accounting master programs: entrepreneurial competencies, family and friends support or entrepreneurial education? Motivation: The current research purpose is to explore to what extent the entrepreneurship is a feasible alternative career for students enrolled in accounting master programs and the role of academic education in entrepreneurship in selecting the entrepreneurial career. Generally, entrepreneurs are associated with providers of novel products and/or services, but we consider the entrepreneurial career in accounting services as feasible as any other career. Idea: The student’s interest in entrepreneurial activities remains greatly influenced by the entrepreneurial universities policies, making the role of universities crucial. Based on the affirmation that current students will be tomorrow’s successful entrepreneurs (Pribeanu and Milutin, 2014), it is essential to increase the impact of entrepreneurial education on the student’s life. It is not easy for universities, knowing the changes and challenges that they have to face nowadays (Schulte, 2014), but it is their responsibility and they do have the responsibility to make the change possible. Data: The data of this paper is collected based on a survey on the student’s perception on entrepreneurship and analyses the competences and abilities they gain as result of their bachelor studies and how these perceived competencies and abilities are currently helping or will help them to choose an entrepreneurial career. Tools: The study is based on a questionnaire distributed to master students enrolled in accounting master programs organized by The Bucharest University of Economic Studies. The research methodology consists of a descriptive analysis and regression analysis. Additionally, the structure of questionnaire allows us to use the Carlsson et al.’s (2012) framework for investigating the entrepreneurship, which is based on two perspectives, namely explorative and exploitative. Findings: The findings allow to state that students are taking into consideration the entrepreneurship career and their decision is positively influenced by family and friends setting and education. The test of the models resulted in adjusted R-squares higher than 0.90 indicating robust support for the regression models. Contribution: Our empirical study investigates three determinants of entrepreneurial skills and, as result of this research, universities, government officials and others interested in stimulating entrepreneurial motivation should consider how their actions affect potential entrepreneurs’ enthusiasm. Furthermore, this academic paper enhances the Romanian academic literature in the field of entrepreneurship.

The epitome of sustainable development resides in the process of transformation through which resource exploitation, investment direction, technological development orientation, and institutional changes are in harmony and lead to the enhancement of the potential to meet present and future human needs and aspirations, based on the motto “Leaving no one behind” (UN, 2015). This is materialised into the 2030 Agenda for Sustainable Development, “Transforming Our World”, defined by 17 Sustainable Development Goals (SDGs) with 169 related targets. The objective of the present research consists in addressing the need to determine to what extent a sample of companies listed on Bucharest Stock Exchange (BSE) in the Premium Tier, and operating in different industry sectors, disclose information related to SDGs in their annual reporting. This investigation covers the period 2017 – 2019. The longitudinal analysis points out the progress in implementing the SGSs throughout the three years, whereas the cross – industry analysis underlines the similarities and differences in disclosing generated by the industry sectors. It is envisaged that the findings of this study are to increase awareness and stimulate debate among businesses, government and regulatory agencies, civil society members, and other stakeholders on aspects referring to sustainable development and the SDGs.

Economic and financial environment characterized by risks and uncertainties greatly influences the decision depositors as consumers of banking products. Often, the disadvantages of traditional deposits are the reasons that lead depositors to look for dangerous financial products that can provide the preservation of the purchasing power of the currency, the currency hedging, but assuming unknown additional risks due to the lack of information. In this context, increasing the safety of depositors appears as an undisputed necessity, which translates to our approach in the development of a constructive applied research that takes into account the following stages: short description of risks and uncertainties characterizing the economic environment with emphasis on the importance of the financial instruments; analysis of empirical data on deposits in lei and euro at national level, identifying possible causes which led to one preference or another and finding the causes underlying the different options manifested in the capital, as compared to other counties; identifying the products that offer a dangerous alternative to traditional deposits from the Romanian banking market and describing these products and their related risks; the proposal of a new product, demonstrating its effectiveness by testing and confirmation of two hypotheses.

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