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.

Analyzing the impact of gender differences in financial auditing has become an important research issue with the aim of promoting equity and fairness within profession, on the one hand, and to determine the impact that gender disparities may have on quality, diversity and innovation in financial auditing, on the other hand. Quality and transparency are important elements that characterize audit reporting as they contribute to providing reliable and relevant information to stakeholders. Including the impact of gender differences in this equation helps to highlight how quality is perceived, as well as to identify associated risks, evaluate the audit process and communicate audit results. The aim of this study is to investigate how the gender of the signatory of the audit report influences the level of quality and transparency of the issued report, the sample including the firms listed on the Regulated Market of the Bucharest Stock Exchange (BSE) that are subject to the audit of annual financial statements for period 2016-2022. Regression and multiple correspondence factor analysis models are applied on 469 observations. The results of this study show that the quality and transparency of reporting in financial auditing are influenced by gender differences, with mixed teams of auditors leading to higher quality of reporting. Obtaining these results underscores the importance of investigating and raising awareness of the impact of gender disparities in financial auditing and the need to address this issue with utmost care and objectivity in efforts to promote a fairer and more efficient audit profession.

In recent years, the Romanian state has implemented legislative measures aimed at aligning national regulations with European ones regarding the issuance and transmission of invoices only by electronic means, at least in relation to public institutions. A public system for sending them where interested companies could send invoices was launched in 2021, being in the testing phase until April 2022, in order to eliminate all problems that could arise in the process of uploading documents in the system, or to identify errors that could result from their validation. Thus, from April of the current year, companies that accepted as a payment method holiday vouchers on paper or holiday cards (which starting from July 2022 will be the only support accepted for this type of vouchers) were forced to transmit to the national e-Invoice system the invoices that were collected in this way. This paper was prepared with the aim of identifying the elements that distinguish an electronic invoice from a classic one, what such a document must contain in order to comply with the substantive conditions and to be considered truthful, what type of commercial relations are concerned and how the process should be carried out under national law.