The paper highlights part of the results of an investigation-based analysis. The research was carried out at the level of the 680 public interest entities with over 500 employees, for the first time enforced by law, together with the financial statements for 2017 reported in 2018, to publish non-financial social responsibility, the environment, and promotion of an ethical and sustainable business with sufficient and measurable care for the employees, the environment, and the local community. The analysis was extended to a representative sample of 246 entities, for which we analyzed both the degree of compliance of entities in Romania with their obligation to make non-financial information public and the determination of the level of compliance of the content of non-financial reports in depending on the minimum requirements of the directive. Thus, the most common published non-financial information has been identified, which has allowed for the definition of a sustainable and competitive business. The degree of compliance was also determined at the territorial, structural, and legal level. Moreover, this scientific study emphasizes the strong connections that exist between key concepts, such as: corporate social responsibility, intellectual capital, environmental protection, sustainability, ethics and integrity in today’s contemporary society.

Do accountants clearly understand the benefits and challenges of using AI? Do they perceive AI as a threat? The adoption of AI in the accounting field has increased significantly in the last few years. Since the techniques continue to evolve, more companies will integrate these solutions to facilitate the accounting processes. Therefore, the accountants’ skills should be adapted to efficiently use these solutions and continue to provide valuable support. This study explores the perception of accounting practitioners regarding the most important benefits and challenges of using AI-based technologies and analyses whether AI is being perceived as a threat that might impact employability. The data were collected during June–August 2021 using a questionnaire addressed to accounting practitioners from Romania. The exploratory research was conducted by statistically analysing the data collected. The results highlight that the practitioners have a clear understanding regarding the main benefits and challenges associated with the use of AI-based solutions in accounting processes, and AI is not perceived as a threat to employability; however, practitioners acknowledge that skills transformation is required and are willing to undergo the changes. By providing a glimpse of the main drivers that encourage accounting practitioners to embrace AI, employers, professional bodies and academia can address the main concerns and continue to support the practitioners in adapting their skills.

The research is analyzing the value relevance of other comprehensive income and the environmental, social and governance (ESG) scores in regard to the share price in Europe (Italy, France, Germany and Spain). As part of the international and continuous developing capital markets, the disclosure of comparable financial information, based on global and quality standards, such as International Financial Reporting Standards (IFRS), is a key aspect for capital providers (investors, banks and other creditors) in making their investment decisions or management risk assessment. Depending on the category of financial information users, the relevance of the information provided by comprehensive income and other comprehensive income can be perceived differently, and thus managers are interested in overall performance, while investors are interested in return on investment and creditors in the company's performance from a solvency perspective. In the last years, the evolution of capital markets proved that besides the companies’ performance respectively financial information provided, an important role in stakeholders’ decisions is performed by the non-financial information, respectively ESG performance. The association between ESG, other comprehensive income, and share price was analyzed through the Ohlson price model, considering the impact of financial and non-financial information. The sample analyzed is through a period of 5 years 2017- 2021 and the data was collected through Thomson Reuter’s Eikon Database. The research has concluded that there is a positive and significant influence of main ESG scores on the share price but not in the case of other comprehensive income. And the value relevance of ESG scores is reflected on the investors’ behavior and their vision over sustainable investments.

The big companies in Romania and not only, have been facing a series of challenges for several years. We mention here a very important stage, the digitization transition, here we are talking about RPA - Robotic Process Automation, but at the same time changing the versions of integrated ERP systems - moving to the new trends in terms of databases - in-memory - SAP HANA. The deadline for this changing is 2027, in regards with SAP solutions, but the preparations for such a change are extremely laborious and involves mixed teams of engineers and economists. That's why the choice to create auxiliary interfaces is one of the options widely circulated in the market, by SAP clients. Moreover, bringing automation, using RPA, is another option to be considered. In this article, the authors performed a study on possible solutions, among three large companies, in the area of oil & gas, pharma and paints (from production to sales and distributions), which they chose as a strategy for the next years. The study was based on certain questionnaires sent to SAP customers, regarding the choice of using interfaces, but also on their own developments of prototyping interfaces.

The last period has changed a lot the way of thinking of the companies that use ERP type systems as - core systems. The worldwide pandemic, in the last year, has greatly accelerated the adoption of new technologies - in this case - RPA - Robotic Process Automation. Thus, more and more companies have adopted the part of re-modeling existing economic processes, introducing steps that can be performed by software robots. Perhaps, this has been originally thought to replace human labor, but in some places, it did not prove as such, so the authors of this article conducted research aiming to highlight several critical factors residing in the implementation projects, which finally highlighted a record of the benefits but also of the risks that these companies decided to assume. The case studies were carried out in the first 4 companies in Romania (subsidiaries of some external companies), aiming to point out how many steps could be automated, for two frequently used economic processes - O2C (order-to-cash: sales division) and P2P (procure-to-pay: procurement division), using UiPath tools (development of the bots), near to the ERP - SAP computer system, and if the use of automation was useful.