In the past few decades, business performance has been approached from a multidimensional perspective, because a pro-active corporate sustainability reporting system for assessing the financial performance of an organization should at least address impacts at the organization and community levels, as well as the resulting associated social impacts. The purpose of this research was to identify the accessibility of corporate sustainability reporting instruments for Romanian managers and their role in increasing the financial performance of organizations. This study concludes that corporate social reporting indicators can be integrated into the reporting of the financial performance of a company and can transform sustainability into tangible value for all interested parties. In addition, the empirical results contribute to the understanding of corporate social responsibility practices; although being non-financial, these seem to be financially meaningful at a certain level after other financial factors are controlled for.

The concept of sustainability reporting has been addressed by experts worldwide and is defined as the process of communicating the social and environmental effects of the economic actions of organizations to special interest groups within society in general. The main purpose of this research was to identify and analyze the opinions of the real benefits obtained by large companies in Romania following the elaboration of sustainability reports and their contribution to the development of a sustainable economy. A quantitative marketing research was carried out on the sample randomly extracted from a target community of the largest 5750 companies across 35 counties that were active in strategic priority areas of Romania. Both explicitly and implicitly, the research resulted in essential aspects related to the correlation of the sustainability strategy with sustainability reporting, how sustainable development goals contribute to improving all of the processes included in the integrated company management system, how the internal and external benefits can contribute to increasing economic, social, and environmental performance, and building sustainable relationships with shareholders, employees, and stakeholders. In addition, the findings show that aligning a sustainability strategy with a global business strategy and including sustainability reporting requirements (non-financial) are important concerns at the level of the top companies in Romania.

This study provides insight into the attitude of Romanian consumers towards organic food. Furthermore, it examines the sustainable food production system in Romania from the perspective of consumer behavior. This study used a mathematical model of linear regression with the main purpose being to determine the best prediction for the dependent variable when given a number of new values for the independent variable. This empirical research is based on a survey with a sample of 672 consumers, which uses a questionnaire to analyze their intentions towards sustainable food products. The results indicate that a more positive attitude of consumers towards organic food products will further strengthen their purchasing intentions, while the status of the consumption of organic consumers will not affect their willingness to purchase organic food products. Statistics have shown that sustainable food consumption is beneficial for health, so it can also become a profitable business in Romania. Furthermore, food sustainability in Romania depends on the ability of an organic food business to adapt to the new requirements of green consumption.

Recent world events have refocused interest on the link between the existence of corporate governance and an entity’s effectiveness. The aim of this study was to identify the influence of the corporate governance system of an entity in order to measure its effects on market value. To achieve quality corporate governance and to increase an audit committee’s degree of effectiveness, one must take into consideration four core elements: members’ qualifications, authority, the resources necessary to develop the activity, and attention during the development of the activity. Our research methodology included a combination of qualitative analyses on theoretical aspects and a quantitative approach based on multiple regression and the estimation method. The main results showed that there is a solid link between strong corporate governance systems and effective audit committees, although we cannot state that the inclusion of an audit committee represents the key to success for a business. When studying the connection between audit committees and an entity’s market value, we found that this connection can lead to alleviating the problem of allocating power (principal–agent theory). We also found that the contribution of audit committees in corporate governance is to assess both the quality of financial reports and their approval and that creating an audit committee can have beneficial effects that can eventually lead to the consolidation of a company’s corporate governance.

The new economic environment, characterized as volatile, uncertain, complex, and ambiguous, has been generated through the evolution of a world in which online reputation and corporate social responsibility have become closely interconnected. In this study, we assessed whether corporate social responsibility is a goal with multiple implications for the image of the organization and its financial results, which present a model for measuring online reputation in the context of optimizing corporate sustainability. We used an econometric approach that showed that the main purpose of the model is to determine the best value of the dependent variable by providing a number of new sets of explanatory variables on the exact quantification of the company’s online reputation. The main results can support the decision-making process in building and maintaining online reputation in the short or long term, and the information provided is useful for implementing online reputation management programs. We provide a rather nuanced picture of the relationship between the credibility of corporate sustainability claims, financial security, and the chance of preserving the online reputation built. The research shows that online reputation risk management is no longer optional; online reputation must become a strategic resource for sustainable business.

Following a recycling or continuous recycling process, there is always waste with no material or market value that can be converted into energy or other fossil fuel substitutes. The present study aimed to evaluate the management of organic waste policy and to predict the trend of organic waste generation in Albania. The research used an appropriate Box–Jenkins Auto Regressive Integrated Moving Average (ARIMA) to determine the quantification of organic waste to be generated. The main results obtained can support the decision-making process in the planning, change and short-term implementation of organic waste management, and the information provided is very useful in collecting, transporting, storing and managing waste in Albanian cities (Tirana, Durrës, Kukës, Berat, Shkodra, Dibër, Gjirokastër and Elbasan). Furthermore, the high percentage of the organic waste generation until 2025 constitutes good premises to raising public awareness related to their energy recovery.