In the context of the current economy, the concept of corporate social responsibility has gained momentum, and its significance derives from the attitude of companies that have understood the importance of the impact of their activity on the environment in which they conduct their operations. The present study emphasizes the fact that CSR has an equal importance for those companies of varying sizes that operate in developing countries, such as Romania. There are still a lot of challenges regarding their implementation. The study focuses on establishing the level of CSR report by the Romanian companies within the European Union framework by taking into account the extent to which they are familiar with the CSR reporting guidelines in order to identify the degree of applying the Global Reporting Guidelines (GRI) when designing the sustainability reports. The data regarding the acceptance of the voluntary report and its correlation to the sustainable development as a strategic focus of the management of entities, the usefulness, the necessity and the obstacles of voluntary reporting were gathered based on a questionnaire. Between 2015-2017, 61 Romanian companies of various sizes had to answer specific questions. The research is based on the descriptive statistics as well as the correlation analysis method. The findings of the research proved that the acceptance of the management in terms of the sustainable development is in a close relationship with implementing voluntary reporting and the willingness to develop a favorable image of the company within a competitive market. The study also identified the differences that exist between a company's success on the market that is linked to their development and the economic factors that characterize each and every field of activity. The present study focuses on defining the term 'social responsibility' from the point of view of its concepts. It also aims at presenting the social responsibility reporting methods used by the companies from the European Union countries. These can be a starting point for those companies that have not had the chance of applying them yet.In developed countries, companies have understood the importance of CSR for their business strategy and at the same time, the importance of stakeholder engagement in their business, as the later become more and more interested in the moral behavior of companies. Within the present-day context of an increasing globalization, the growth of the international transactions and the development of the corporate phenomena through enhancing the presence of the multinational companies as emerging entities, the traditional financial reporting models are not tailored face the challenges of disclosing all the significant facets that lead to adequate CSR and the sustainable development forecasting capacity needed by companies. Thus, one can state that the traditional financial reporting no longer meets all the information needs of the stakeholders [1], and the solution comes from the companies in the form of voluntary report...

Nowadays, when the contribution of agriculture and agro-food industry to the GDP is a significant, in Romania?s case we appreciate that the economic aspects of this area also deserve a specific approach. The aim of this paper was to identify the incompatibility of the recognition and assessment criteria of agriculture production, biological assets and agriculture products imposed by the application of these standards in agro-food companies, and to analyze its effects concerning the financial position and performance of these entities. The paper takes into consideration the economic-financial harmonization process, which is now in full progress, both in the EU and other states, by applying the specific standards (IAS/IFRS) in the preparation of annual/interim financial reports. Finally, referring strictly to the case of Romania, after thorough research into the field in question, we suggest a presentation of the controversial assessment criteria provided by the IAS 41 standard, and also refer to the difficulties related to the implementation of this standard in the agro-food industry.

In the context of the information skills development programs that are being developed by the EU, there is an increasing interest in the acquisition and use of digital competences as an impact factor on the educational system at all its was levels. The present study aims to analyze the evolution of digital specializations generated by the digital evolution, in parallel with the development of the educational system, through a statistical analysis of the main indicators that have been reported at EU level on early education abandonment, employment rate of graduates, employment of IT specialists by gender, adult participation in gender-based learning, and other impact indicators that demonstrate the capacity of the population in the digital domain through the use of ICT solutions. The object of research were the statistical indicators reported for 2017 by Eurostat at the level of the European Union, for each member state of the union, obtaining a total of 29 statistical observations. The data were modelled through the GRETL statistical program, obtaining a model based on the smallest squares method in 2 phases. This paper shows that there is a need to assimilate the European approaches in the field of digital evolution, a necessity which varies according to the economic development of each member state, Romania being ranked in the chapter of assimilation of the objectives of the open education agenda in the second part of the European ranking, including based on the low absorption rates provided for Union programs in this area. The study theoretically proves and empirically confirms that the function obtained through modelling can be assimilated to the service demand function and can be integrated into the offer function harmonized with the information factor. This research study represents a contribution to the field of management of public utility companies and can be useful for educational institutions, students, the labour market and the general public, providing a starting point for further indepth research in this area.

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