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Green accounting approach is a lever that incites all the organizations towards those activities and sustainable development strategies, where nature is above wealth, the value systems are above the corporations and humanity values more than artificial intelligence. Calculating environmental indicators represents both a management and a reporting tool. This study brings to the fore the benefits of reporting green accounting indicators at the level of organisations that report sustainability information and highlights practices for reporting green accounting elements using qualitative research methods. The results showed the relevance of introducing environmental accounting in the current activity of organizations, but also the need to standardize reporting in this sustainability field. We propose a critical analysis of the content of sustainability reports.

This article studies in a systematic way, based on specialized research literature, the benefits of the XBRL standardized reporting of the financial-accounting statements and the impact of its use on the company’s relationship with the capital markets. XBRL digital reporting standards emerged as a necessity for the development of economic processes in global markets, realizing the informational link between companies and stakeholders, including investors, through information technology. The paper uses, as a foundation, the research based on the analysis of the specialized literature, highlighting the benefits of XBRL reporting within the information process of the capital markets: reducing the costs of acquiring, accessing, processing and analysing information. The responses of these markets were immediate, the analysed studies demonstrated as immediate effects of the standards implementation, the improvement of the company image among investors, the increase of the entities market value and the increase of the capital markets ensemble efficiency. Our study is primarily addressed to companies, in substantiating the decision regarding of these reporting standards implementation.