Big data analytics can add value and provide a new perspective by improving predictive analysis and modeling practices. This research is centered on supply-chain management and how big data analytics can help Romanian supply-chain companies assess their experience, strategies, and professional capabilities in successfully implementing big data analytics, as well as assessing the tools needed to achieve these goals, including the results of implementation and performance achievement based on them. The research method used in the quantitative study was a sampling survey, using a questionnaire as a data collection tool. It included closed questions, measured with nominal and ordinal scales. A total of 205 managers provided complete and useful answers for this research. The collected data were analyzed with the Statistical Package for the Social Sciences (SPSS) package using frequency tables, contingency tables, and main component analysis. The major contributions of this research highlight the fact that companies are concerned with identifying new statistical methods, tools, and approaches, such as cloud computing and security technologies, that need to be rigorously explored.

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Currently, sustainability and sustainable development are issues that concern society due to the high degree of pollution and the measures taken that, in many cases, do not prove their efficiency. Economic entities are aware that their involvement in the community has become necessary for the sustainable development of any business. The promotion of responsibility towards the environment is an important principle of corporate social responsibility (CSR), which is becoming an obligation that can no longer be exempted. Our intention in this paper was to study the changes generated by the European Union (EU) Directive 2014/95 regarding the manner in which oil entities listed at the Bucharest Stock Exchange (BSE) and the Athens Stock Exchange (ATHEX) between 2014 and 2018, report environment-related information. We also identified whether entities in fields that are known as polluting were more sensitive to environmental factors and if they tended to report more information compared to other business sectors. To achieve these objectives, we used qualitative and quantitative research. Namely, we analyzed the entities’ non-financial reports, to identify their social responsibility actions, and we tested if they were correlated with the environment protection and also with the 2014/95 European directive stipulations. For the entities operating in this polluting area, demonstrating transparency regarding the efforts and investments made to counteract the environmental impacts is important. Non-financial corporate reporting can be an opportunity to integrate sustainability into a company’s business practices and strategies to obtain benefits and to increase efficiency and, thus, to increase stakeholder confidence. The contribution of our study is to highlight the importance of non-financial information for the sustainable development of companies and the environment.

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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.