The agricultural sector stands at the intersection of economic, ethical, and environmental concerns, presenting complex challenges for sustainable development. This study investigates how ethical attitudes, conceptualized at political (e.g., perceptions of transparency, anti-corruption, and policy fairness) and social levels (e.g., community engagement, labor standards, and social equity), influence ethical behavior within Romanian agricultural organizations. Additionally, it explores the impact of sector-specific and organizational ethics on the adoption of social responsibility (SR) practices. Using a quantitative research approach, the study employed a structured questionnaire covering four key dimensions: political and social ethics, corporate responsibility, environmental sustainability, and ethical management in agriculture. The findings suggested that Romanian agricultural companies could improve their long-term competitiveness by incorporating ethical governance, sustainable business practices, and stakeholder engagement into their strategic frameworks. These findings suggest that Romanian agricultural companies can enhance their long-term competitiveness by embedding ethical governance, sustainable business models, and active stakeholder engagement into their strategic frameworks. This research contributes to the theoretical discourse by demonstrating how contextual ethical attitudes influence SR, providing a nuanced understanding of the interplay between economic performance, social equity, and environmental responsibility in an emerging economy.

The financial audit report is a valuable tool for ensuring financial transparency and integrity within a company. By presenting the audit results in detail, the report contributes to creating a relationship of trust between the company and its stakeholders. By evaluating procedures and systems, auditors can identify risks and deficiencies within the company, creating the opportunity for company management to act to improve processes by effectively managing resources and achieving set goals. Starting from the premise that by presenting correct and reliable financial information, the audit report provides management and shareholders with a solid basis for making well-informed and substantiated decisions, we set out to analyze the decision-makers’ perceptions of the role and importance of the financial audit for business continuity companies. The research is qualitative, as it is about the realization of a situation survey, based on a questionnaire within several companies, the respondents being their decision-makers. The conclusions of our study can be a starting point for carrying out research in the field, the issue of the reliability of the financial and accounting information presented in the financial reports remains topical, even though digitalization tends to capture the field of accounting and auditing as well, the standardization of information is one of the consequences this process.

In the European Union’s Corporate Sustainability Reporting Directive (CSRD) context, organizations must increasingly integrate non-financial indicators into their reporting structures. The role of accounting information in establishing a comprehensive model for measuring corporate social responsibility (CSR) is critical due to its inherent characteristics. This study proposes a structured model for measuring CSR performance using accounting information systems (AIS) as an analytical and operational support tool. The research investigates the extent to which financial analysts and auditors use AIS to evaluate specific CSR indicators related to employee satisfaction, environmental impact, and customer relations and how these contribute to a global CSR index. The study is based on a quantitative survey conducted among accounting professionals in Romania using a structured questionnaire, analyzed through correlation-based models. The findings reveal a statistically significant association between AIS usage and the capacity to quantify CSR performance, with clear distinctions based on professional roles and areas of expertise. This article contributes to the literature by demonstrating how AIS can operationalize sustainability reporting frameworks and support the transition toward evidence-based CSR assessments. The proposed model offers a practical tool for organizations to improve transparency, stakeholder engagement, and strategic alignment with sustainability objectives.

Human resource is the most important investment level economic entity and it is the only able to increase its value over time. The burden of managing human factors is quite high. Both employers and employees are seeking optimal solutions on the type of employment that will bring the greatest benefits.

The European Union is committed to playing a significant role in the 2030 Agenda for Sustainable Development and its 17 Sustainable Development Goals (SDGs), adopted by the United Nations in September 2015. In this context, Quality Education, as Sustainable Development Goal number 4 (SDG 4) aims to ensure inclusive, equitable, and high-quality education and to promote lifelong learning opportunities for all. This article presents a theoretical analysis based on specialized literature and official documents, as well as an empirical analysis using Eurostat time series data (the statistical office of the European Union). The study highlights the importance attached to this topic and the progress achieved in meeting the specific indicators of SDG 4.