In a continuously dynamic economy, both risk management and sustainability are elements that must be constantly monitored. This study analyzes the link between risk management, sustainability, and the financial performance of companies through a systematic literature review of key articles from bibliographic databases. A total of 9092 publications indexed in the Web of Science database (2020–2024) were analyzed using bibliometric analysis with VOSviewer. Findings suggest a positive relationship between effective risk management, sustainable business practices, and financial performance. Firms that integrate risk assessment into sustainability strategies achieve greater resilience and improved outcomes. Research highlights the importance of transparency in risk identification and reporting, particularly in sustainability reports, as a driver of long-term performance and value creation. The study also identifies disparities in implementation across industries and regions, with emerging markets facing structural challenges in adopting comprehensive risk–sustainability frameworks. These findings emphasize the need for sector-specific risk strategies and stronger policy support to maximize financial benefits. This research provides valuable insights for financial managers and researchers. The field remains dynamic, offering new perspectives for future studies and policy development.

Integrated reporting is essential for businesses to communicate long-term value creation. Despite growing interest, little research has examined AI technologies like chatbots in sustainable reporting practices. This study addresses this gap, exploring chatbot adoption within 11,113 Romanian accounting and consultancy firms in Romania’s emerging digital landscape. Researchers used Python’s Seaborn library to analyze financial data from 2018 to 2022, finding that companies with higher revenue and liquidity were more likely to make their mark on how to achieve integrated reporting. Additionally, this study revealed the potential of chatbot technology adoption to enhance financial reporting and management, significantly improving financial reporting efficiency, accuracy, and accessibility. By automating data collection and analysis, generating real-time reports, and improving communication with stakeholders, chatbots can significantly improve efficiency and accuracy in financial processes. By addressing the challenges and capitalizing on the opportunities, firms can use chatbot technology to create more efficient, effective, and sustainable reporting practices. The findings contribute to this field of knowledge on sustainable reporting by examining the potential of technology and artificial intelligence (virtual assistants) to improve stakeholder communication. This study provides a case study from Romania, with implications for other regions.

A detailed analysis of non-financial and sustainability reporting may indicate companies’ attention to and responsibility regarding environmental, social, and economic aspects. This article investigates the correlation between environmental performance as a non-financial metric and financial performance. Simultaneously, it identifies the categories of environmental information provided by companies and the implicit responsibility with which they address environmental protection issues. Data were collected from the sustainability reports of 668 companies in Romania for the 2019–2021 period. The study uses, on the one hand, a diagnostic analysis method (the grid method) to determine the environmental performance (environmental score) of the companies. On the other hand, it uses a linear regression model to test the correlation between environmental performance and financial performance (including a tolerance analysis to identify multicollinearity, forward variable selection, backward variable selection, and the Durbin-Watson test). The study’s findings underscore a positive correlation between environmental non-financial performance and financial performance. In particular, high turnover and advanced age of the company are associated with high non-financial performance.

Among the most important factors that favor the development of a sustainable business environment are the sources of financing and the skills developed by the higher education system, according to recent studies. To align with these, several universities have started providing entrepreneurship knowledge. Are these sufficiently well-known by the students in Romania? The current paper aims to carry out an in-depth analysis of concepts. The primary objective of this study is to explore the most relevant sources of entrepreneurial financing in the context of a sustainable entrepreneurial higher education. For such an endeavor, quantitative research was conducted, being designed and distributed through a questionnaire. Data were collected from a sample of 285 students of Transilvania University in Brasov interested in entrepreneurship. Results indicate that the main sources of entrepreneurial financing are retained earnings/profit, personal sources, supplier credits, European funds, loans (bank credits), leasing, and business angels. Evidence shows that most respondents assert great confidence in European funds. Notably, the entrepreneurial qualities of the founder are one of the enablers of a successful and sustainable business. Additionally, this research opens new ways of collaboration between the academic and the business environment to better train future professionals in the economic field.

This paper aims to provide an in-depth analysis of the knowledge of and access to funding sources in the context of sustainability. Additionally, it seeks to analyse the perspectives and intentions of entrepreneurs regarding the use of such sources in the future. For this purpose, quantitative research was conducted, and data were collected from a sample of 267 respondents, companies operating in the Central Region of Romania. The evidence indicates that reinvestment of profits is the most commonly used funding source, followed by bank loans and leasing. The least-used and least-known funding source are Business Angels. Among the conclusions of the study, the demonstration of the link between the level of use of the funding sources, which moderates the close relationship between sustainability and the financial performance of a company, is noteworthy. Ultimately, this research opens new ways for collaboration between the academic environment, government, and local authorities. The results can be beneficial for stakeholders at both the micro- and macroeconomic levels interested in the sustainable development of the SME sector.

The paper addresses the consumer’s behaviour toward banking services, outlining the need to deepen and complete a financial-banking education. The purpose of the study is to identify the opinions of consumers of banking services regarding the collaboration relationship with financial-banking institutions from the perspective of financial education and sustainable development. In this regard, the authors carried out an analysis of the content of loan agreements using: the method of evaluation grids—a specific method of diagnostic analysis supplemented with in-depth interview—a qualitative research method. Our study highlights the role of financial-banking institutions in the sustainable development of social and economic life, marking the need for primary financial education for effective consumer-bank collaboration. The research results reflect the need to develop contractual relationships based on transparency, fairness, and better financial information and education of consumers. The obtained results are useful for decision-makers in banking institutions to develop lending policies according to customer expectations and for authorities to shape various social development policies.