The influences resulted from the strategy of sustainable development of a country represents a challenge for both the research and all those interested. This paper researches how the non-financial information is relevant in reflecting the sustainability of Romanian economic entities’ performances. In this context, reference is made to the Bucharest Stock Exchange (BVB) and to the extent that the economic entities listed at the stock exchange draft sustainable reports in compliance with the international reporting requirements. The hypotheses formulated are related to the specific characteristics of the economic entities listed on the BVB. The research was done on a sample consisting of all economic entities contained by the International Reporting System of Issuers (IRIS) platform of the BVB, the sustainable reporting was analysed through the Pearson correlation coefficient and the ANOVA test. Following the research, results were obtained that made it possible to validate/invalidate the hypotheses. One of the specific characteristics that has been noted refers to the size of the economic entity; this has been shown to influence the extent to which the sustainable report drafted complies with the requirements of the international reporting frame.

This paper aims at establishing the elements of sustainable development in the accounting of the economic entities. Emphasis is placed on the principles of sustainable development both in the national context and in the European space. The entities’ approach to integrating the requirements of sustainable growth into the accounting model has long been debated since the consumed natural resources are not to be found distinctly in the accounting records of the entity. The debate on this topic is carried out through specific instruments in the form of sustainable development indicators. Thus, in this paper, macroeconomic elements are promoted and, through their compositions, they integrate as many elements of the sustainable development into the accounting model and they are the most appropriate to meet the requirements of the development.

This research approaches the international framework regarding the integrated reports the economic entities from the European space develop. Appreciating the measure in which the integrated reports of the European economic entities respect the requirements of the international reporting framework is being referenced.

This paper presents the influence that the sustainable development strategy has over the economic environment and especially over the national accounting model. Generally, the strategies of the sustainable development are carefully monitored and the periodic evaluation of them is a defining element. The processes involved in the evolution of the economic activities support the pylons of sustainable development and it integrates in this process the future request and offer. The elaboration of these strategies in the long run represents a primordial objective of the economic entities. The function of foresight from within the accounting model is used to showcase the strategy and to establish the mission that the economic entity has. By actively involving the accounting model, the internal and external information is contained into one single process. A different reason for which the accounting model is headed towards this direction is the fact that the objectives established in the long run contain at least one of the different environmental, social and economic factors, achieving at least one specific pylon of the sustainable development. Discussing assumed objectives, organizing programs and strategies of education and improvement in the field of sustainable development are key elements. These can be analyzed carefully within the entity and can guide the economic activity towards planning the strategy starting from its own accounting model. Respecting everything that has been mentioned, the integration of the sustainable development’s aspects needs to complete the process of sustainable development specific to the economic entity’s objectives and the accounting model.

The actual economic environment, which is in a continuous dynamic, obligates the economic entities to rethink their periodic performance reporting method. In this context, drafting a report of interest for the stakeholders, which would contain financial as well as non-financial information, becomes a challenge. Integrating the exigencies of the sustainable development of economic, social and environment nature in a sustainable report of performance represents in the long run an indispensable requirement for any stock exchange listed company. This paper aims to analyse three characteristics of the Bucharest Stock Exchange (BSE) listed companies: dimension (ED), rentability (ARR) and company recognition (EER). The control variable (EO) is given by the objectives the company follows. The data in this paper has been collected from annual reports drafted by BSE listed companies on the Regulated Market referring to 2019. The results obtained through econometric research have revealed the fact that the objectives (EO), the dimension (ED) and the company’s rentability (ARR) have a significant impact on the sustainable reporting of their performance.