Social, economic and environmental factors contribute to the companies’ sustainable development. Social and financial dimensions have an important contribution to sustainable performance, through assurance of transparency in the information communication requested by stakeholders in order to substantiate their decisions. Social transparency is ensured by presenting organization’s actions in the field of social responsibility, and financial transparency takes into account the most accurate, complete and neutral presentation of information, both in the annual financial statements and in the audit reports. The present study aims to assess the influence of financial transparency and gender equality on the sustainable corporate performance, thus contributing to increasing SDGs awareness and achievement required by 2030 Agenda. Through a sample of 1133 observations (Romanian listed companies/years) to the period 2008–2020, the obtained research results emphasis that gender equality and absence/presence of transparency in financial reporting have a significant influence on corporate sustainable performance.

Interest in the study of rural tourism and its contribution to the development of rural mountain communities has increased in recent decades. It is recognized that many factors are involved in tourism development, and that residents play a key role in ensuring its success at a local level. This study aims to investigate the perceptions of the inhabitants of the mountainous rural area in the North-East Region of Romania (MRA) towards rural tourism, and to verify whether the development of entrepreneurship in this area is consistent with the positive/negative perceptions identified. A total of 1277 questionnaires were collected from the inhabitants of 78 sampled municipalities, and their processing using statistical methods shows that the inhabitants of two counties have positive perceptions of the living conditions in their communities, the involvement of the authorities in the development of tourism, and the exploitation of tourist attractions. On the other hand, comparing the values of entrepreneurship development indicators shows that two counties concentrate 91% of all active businesses and 94% of newly created businesses in the food and accommodation sector at the level of the study area, and the rate of creation of new businesses and their density have much higher values in these counties than in the county where the analyzed aspects are perceived negatively. The information provided by the research is particularly useful for regional and local authorities to make decisions related to more consistent funding of rural mountain tourism.

Entrepreneurship and Sustainability Issues is a peer-reviewed journal which publishes original research papers and case studies

The main objective of this paper is first to analyze those instruments that have proven to be useful in time and have the merit of being able to be used in the decision-making processes of all types of organizations such as the tree decision-making or decision table and on the other hand, another important aspect is the presentation of the organization’s integrated piloting tools such as scoreboard and balanced scorecard, tools that allow managers to dispose, in real time, of a synthetic view of the main indicators of the organization and the business environment for taking decisions under their competence.