Dumi u, Mădălina
A icle
Sus ainabili y epo ing: Ca alys o o ganiza ional and
p o essional change
Am i ea u Economic
P o ided in Coope a ion wi h:
The Bucha es Uni e si y o Economic S udies
Sugges ed Ci a ion: Dumi u, Mădălina (2025) : Sus ainabili y epo ing: Ca alys o o ganiza ional
and p o essional change, Am i ea u Economic, ISSN 2247-9104, The Bucha es Uni e si y o
Economic S udies, Bucha es , Vol. 27, Iss. 70, pp. 722-729,
h ps://doi.o g/10.24818/EA/2025/70/722
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SUSTAINABILITY REPORTING: CATALYST FOR ORGANISATIONAL
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Please ci e his a icle as:
Dumi u, M., 2025. Sus ainabili y Repo ing: Ca alys o O ganisa ional and P o essional
Change. Am i ea u Economic, 27(70), pp. 722-728.
DOI: h ps://doi.o g/10.24818/EA/2025/70/722
O ganisa ions, egula o s, he p o essions and educa ion ins i u ions need o add ess he
g and challenge o sus ainable de elopmen . While olun a y ini ia i es ha e p o en hei
bene i s, bu also hei limi a ions, we now wi ness an inc ease in he numbe o egula o y
ini ia i es on sus ainabili y, pa icula ly a he EU le el. Thus, in 2022, he Co po a e
Sus ainabili y Repo ing Di ec i e (CSRD) was issued as pa o he Eu opean “G een
Deal” (amending and supplemen ing p e ious non- inancial epo ing equi emen s), wi h
applicabili y om Janua y 1, 2024 (along wi h he Eu opean Sus ainabili y Repo ing
S anda ds). This Di ec i e has eme ged in pa allel wi h o he ini ia i es in he a ea o
sus ainabili y epo ing (such as Sus ainable De elopmen Goals – SDGs, Taxonomy).
Al hough he egula ions ocus on co po a e epo ing, in gene al, hei objec i e is o d i e
o ganisa ions owa ds anspa en and ele an epo ing om he poin o iew o a a ie y
o s akeholde s, owa ds mo e sus ainable p oduc ion and business p ocesses. Concei ed as
an ex e nal epo ing egula ion, CSRD ine i ably has consequences o in e nal epo ing,
o ganisa ional s a egy and p ocesses in o de o gene a e, collec , analyse and p esen he
necessa y in o ma ion. As such, his egula ion cons ains and changes o ganisa ional
policies and p ocedu es, p oduc s and se ices, p o essions, and ul ima ely ex e nally
epo ed in o ma ion. I is es ima ed ha up o hal o he global wo k o ce will be a ec ed
by changes ela ed o sus ainabili y, which implies signi ican adjus men s in o ganisa ions,
managemen p ac ices, changes in educa ion o de elop he necessa y skills. Mos
companies app oach CSRD implemen a ion as a mul i-depa men al e o (sus ainabili y,
accoun ing, inance, p ocu emen , IT, e c.). Sus ainabili y epo ing he e o e becomes on
he one hand a eam e o (wi h i s challenges), bu also a new ield ha can be a ached o
exis ing p o essions (e.g. accoun ing p o ession) o lead o he c ea ion o new p o essions
(e.g. sus ainabili y manage ). En i ies can be expec ed o ace a mul i ude o challenges in
implemen ing CSRD, such as da a a ailabili y and quali y, alue chain complexi y, s a
ime and knowledge, deadlines, echnology, cos s, in e ac ion wi h o he egula ions, and
managemen in ol emen . Mo eo e , he expe ience wi h p e ious non- inancial epo ing
equi emen s shows he di icul ies aced by o ganisa ions, as well as he impac o
di e en ins i u ional ac o s (go e nmen , in es o s, p o essional bodies, consul an s,
academia, e c.) and ac o s (cul u e, legal amewo k, e c.) on how and o wha ex en
companies change and inco po a e hese equi emen s.
Numbe 70/2025 o he jou nal Am i ea u Economic includes o iginal pape s, wi h a
s ong p ac ice ele ance, using di e en esea ch pa adigms and me hodologies. In his
ega d, he pape s add ess issues such as he e ec o sus ainabili y epo ing on he
inancial indica o s epo ed by companies, p o essional change o co e sus ainabili y
Vol. 27 • No. 70 • Augus 2025 723
issues, challenges posed by CSRD in p ac ice, in ended and unin ended consequences (on
ma ke s, socie y, o ganisa ions) o sus ainabili y epo ing equi emen s, sus ainabili y
epo ing in speci ic a eas, such as banking.
The p ima y goal o companies subjec o CSRD is o make a p o i . The e o e, he i s
g oup o a icles included in his issue add esses he e ec o sus ainabili y epo ing on
indica o s epo ed by companies. The a icle “En i onmen al Repo ing, Financial
Fundamen als, and Company Valua ion: Insigh s om he Indus ial Sec o ” analyses
494 EU publicly aded companies be ween 2020 and 2023 using a Random Fo es
eg ession model. Al hough adi ional inancial a iables consis en ly ou pe o m
en i onmen al indica o s in explaining ma ke alua ion, he esul s indica e a g owing
in es o in e es in he e ec i eness o en i onmen al policies a he han hei me e
p esence, highligh ing he s a egic impo ance o in eg a ing measu able en i onmen al
pe o mance in o company alua ion amewo ks. The s udy con ibu es o he li e a u e by
explo ing en i onmen al policies, hei quali y, and inancial indica o s in ela ion o
companies’ ma ke alue.
The a icle “The E alua ion o he Rela ionship Be ween he Companies’
Sus ainabili y Repo ing and Thei Financial Pe o mance” s a is ically analyses he
inancial in o ma ion ex ac ed om he inancial epo s o 67 companies lis ed on he
Bucha es S ock Exchange o he pe iod 2020-2022. An agg ega e ESG disclosu e sco e
was cons uc ed based on in o ma ion om sus ainabili y epo s, managemen epo s, o
company websi es. The esul s showed ha a highe ESG disclosu e index sco e is
co ela ed wi h inc eased economic and inancial pe o mance o companies and inc eased
ea nings pe sha e, bu does no ha e a signi ican impac on he g ow h o companies’
ma ke alue. Companies ha in eg a e sus ainabili y in o hei business s a egy and
communica e i e ec i ely a e pe cei ed by in es o s as be e p epa ed o u u e isks and
oppo uni ies, leading in es o s o shi owa d sus ainable and socially esponsible
in es men s, wi h e ec s on achie ing be e inancial pe o mance o hem.
The pape “The In luence o Sus ainabili y Repo ing on he P o i abili y o Lis ed
Companies in he Eu opean Union” aims o iden i y he indica o (i.e., he combined
ESG sco e and i s componen s, en i onmen al, social, and go e nance) wi h he g ea es
impac on he p o i abili y o EU companies, measu ed by he Re u n on Asse s (ROA) and
Ea nings Be o e In e es s and Taxes (EBIT). The sample consis s o 432 companies om
18 EU membe s a es, and he pe iod unde analysis is 2014-2023. The s a is ical analysis
ep esen ed by mul iple linea eg ession models applied o panel da a showed ha he
ac o wi h he mos signi ican impac on ROA is he social pilla , while o he EBIT, he
ac o wi h he g ea es impac was shown o be he combined ESG sco e. Thus, i is
demons a ed ha al hough sus ainabili y epo ing is a complex p ocess and in ol es e o
o companies, i also gene a es added alue by c ea ing medium- and long- e m inancial
pe o mance and con i ming he es ima ed posi i e e ec s o CSRD. The s udy con ibu es
o he ESG li e a u e by b inging oge he companies om de eloped and eme ging EU
economies, using he EBIT indica o o es he in luence o he ESG sco e and i s
componen s on p o i abili y.
Ano he g oup o a icles e e s o he p o essional change needed o co e sus ainabili y
issues. The a icle “S akeholde In luence in Shaping he Role o Accoun an s in
Sus ainabili y Repo ing in Romania” was amed wi hin he heo y o he ield,
724 Am i ea u Economic
cap u ing he in e ac ion o di e en o ces, and used an explo a o y esea ch me hodology.
The da a was collec ed om semi-s uc u ed in e iews wi h p o essionals wi h di ec
expe ience in sus ainabili y epo ing and in he accoun ing p o ession in Romania. The
esul s showed low in e ac ion and esponsi eness om he s a e (as a p o ide o
legi imacy) and g ea e in ol emen om uni e si ies and p o essional accoun ing
o ganisa ions (as p o ide s o awa eness) and consul an s, Big 4 i ms, and, in some cases,
employe s (as p o ide s o esou ces). The s udy con ibu es o wo lines o esea ch: he
one in es iga ing he ole o he accoun ing p o ession in he sus ainabili y epo ing and
he one analysing he hie a chy and he in luence o di e en ac o s in domains in gene al.
To highligh he con ibu ion o academia in shaping he skills equi ed by he labou
ma ke , he au ho s o he s udy “Accoun ing Educa ion and Sus ainabili y Repo ing
Among P es igious Eu opean Uni e si ies” aimed o analyse he main aspec s o
sus ainable de elopmen included in accoun ing cu icula. The sample consis ed o 26
uni e si ies, om which he con en o 157 cou se desc ip ions o bachelo ’s o mas e ’s
p og ams was analysed. The esul s o he s udy indica e he o ma ion o an ex ensi e
amewo k o sus ainabili y elemen s included in accoun ing educa ion, wi h echnical
aspec s p edomina ing o e social and e hical ones. Sus ainabili y epo ing is he cen al
elemen s udied by he s uden s in accoun ing in he ield o sus ainable de elopmen . The
p oposed amewo k is a model o o he uni e si ies, encou aging he eme gence o
mime ic ac o s in he upda ing o accoun ing educa ion.
Remaining in he academic en i onmen , he a icle “Educa ing Accoun an s wi h a
Sus ainabili y-O ien ed P o essional Iden i y in Cen al and Eas e n Eu ope”
in es iga ed he ole ha uni e si ies can play in his ega d. A o al o 713 esponses
collec ed h ough a su ey adminis e ed o u u e accoun an s in nine coun ies in Cen al
and Eas e n Eu ope we e s a is ically p ocessed ( h ough p incipal componen analysis and
clus e analysis). The esul s showed ha , alongside o he s akeholde s and social and
ins i u ional ac o s, uni e si ies play a signi ican ole in inc easing u u e accoun an s’
in e es in sus ainabili y issues. Exposu e o sus ainabili y- ela ed ac i i ies also con ibu es
o shaping his new iden i y o u u e accoun an s, along wi h o he ac o s ha a ou
educa ion, which should encou age uni e si ies o open hei s udy p og ammes o such
issues.
The nex g oup o a icles explo ed he challenges posed by CSRD in p ac ice. Mo i a ed
by he sho pe iod o ime ha en i ies in Eu ope ha e o implemen CSRD, he a icle
“Empi ical Insigh s Rega ding Romanian Companies’ P epa edness o CSRD” aims,
on he one hand, o in es iga e he le el o eadiness in he un-up o CSRD implemen a ion
(2020-2023) and he associa ed o ganisa ional conce ns, and on he o he hand, o iden i y
he ac o s ha signi ican ly in luence sus ainabili y epo ing a he le el o 37 Romanian
companies. Da a on sus ainabili y epo ing was collec ed manually, while inancial da a
was aken om he O bis pla o m. The esea ch me hods applied we e con en analysis,
which o med he basis o cons uc ing an o iginal composi e sco e, and panel eg ession
analysis. The esea ch esul s e ealed ha o e 60% o he companies analysed managed
o epo , o a signi ican ex en , he elemen s equi ed by he CSRD, bu ce ain aspec s,
such as limi ed ex e nal assu ance o epo s and double ma e iali y analysis, emain
challenges. The ac o s ha play an impo an ole in sus ainabili y epo ing a e
egula ions, p o i abili y, and company size, bu also he in ol emen o a eam in p epa ing
he epo , a esul ha ein o ces he con ibu ion o he esea ch.
Vol. 27 • No. 70 • Augus 2025 725
Using a sample o he 500 mos sus ainable companies acco ding o TIME’s anking, he
pape “Beyond Compliance: Mul i-Dimensional Tex Mining Analysis o Co po a e
Sus ainabili y Repo ing” examines how o ganisa ions espond o CSRD equi emen s
h ough sys ema ic analysis o co po a e communica ions and sus ainabili y epo s. A
mul idimensional ex mining analysis was pe o med o 500 companies in 12 sec o s,
using lexical analysis, sen imen analysis, and ne wo k analysis on sus ainabili y epo s
(2022-2024) and co po a e communica ions (1200 documen s). Th ee di e en
o ganisa ional esponse pa e ns we e iden i ied. Th ee di e en o ganisa ional esponse
models we e iden i ied: compliance-o ien ed posi ioning (35%), ans o ma ion-o ien ed
posi ioning (42%), and alue c ea ion-o ien ed posi ioning (23%). Se ice companies
exp ess posi i e sen imen s (+0.67) abou CSRD implemen a ion, while esou ce-in ensi e
companies exp ess nega i e sen imen s (-0.14). The c oss-coun y analysis highligh s he
exis ence o di e en na ional app oaches, e lec ing he ins i u ional con ex . The s udy’s
con ibu ion lies in he i s la ge-scale ex mining analysis o esponses o CSRD
implemen a ion, p o iding empi ical e idence o he e ogeneous o ganisa ional app oaches
o sus ainabili y epo ing beyond simple compliance amewo ks.
To each he objec i e o he a icle “Na iga ing Unce ain y in Sus ainabili y
Assu ance: Challenges o he Co po a e Sus ainabili y Repo ing Di ec i e in
Romania and Aus ia”, audi o s’ pe cep ions o legal unce ain ies, he in eg a ion o
inancial and sus ainabili y epo s, and he need o addi ional esou ces and skills we e
explo ed h ough a su ey. The esul s indica ed ha audi o s who had al eady p o ided
such se ices we e be e in o med abou he implemen a ion o he CSRD. Coun y-
speci ic a ia ions we e iden i ied o a small ex en . Legal unce ain ies and he need o
echnical expe ise we e highligh ed as majo challenges. The s udy con ibu es o he
li e a u e wi h an o e iew o he cu en s a e o he p ocess o ensu ing sus ainabili y
epo ing in he con ex o he CSRD and by including he pe spec i es o bo h Big4 and
non-Big4 audi i ms in he discussion.
CSRD in oduces he concep o double ma e iali y ( om he company o he ou side wo ld
and ice e sa) o de e mine he in o ma ion o be included in sus ainabili y epo s. The
aim o he a icle “Double Ma e iali y in Sus ainabili y Repo ing: Re ealing ESG-
SDGs Connec ions o Businesses’ Awa eness” is o in es iga e his concep om he
pe spec i e o companies and socie y. Th ough he lens o s akeholde , legi imacy, and
ins i u ional heo ies, he pape explo es how ESG policies and p ac ices ( inancial
signi icance) in business s a egy can be ela ed o SDG p io i isa ion ini ia i es (impac
signi icance). Da a is collec ed om he Re ini i Eikon da abase o non- inancial
companies o he pe iod 2015-2024. Pa ame ic and non-pa ame ic es s o mean
di e ences, co ela ion analysis, and obus ixed-e ec s eg essions we e used. The esul s
indica e signi ican di e ences in inancial and impac signi icance o EU companies
compa ed o non-EU companies. P io i ising SDGs as a whole, bu also sepa a ely o
en i onmen al, social, and go e nance issues, has a mixed impac on ESG policies and
p ac ices. I can ensu e a balance be ween he di e gen in e es s o manage s, in es o s,
and o he s akeholde s. The s udy con ibu es academically and p ac ically o he decision
o in eg a e he SDGs o inc ease awa eness o sus ainabili y epo ing equi emen s in he
business en i onmen .
Sus ainabili y epo ing equi emen s can ha e in ended and unin ended consequences o
ma ke s, socie y, and o ganisa ions. Fo o ganisa ions, implemen ing his ype o epo ing
can lead o a change in he s yle o epo w i ing. The s udy “O ganisa ional
726 Am i ea u Economic
Me amo phosis: T acing Sus ainabili y In eg a ion Th ough Sen imen E olu ion in
Co po a e Repo ing in Tu kish Companies” examines he sen imen e olu ion (as an
indica o o o ganisa ional change) in companies’ sus ainabili y epo s be ween 2014 and
2023. Sen imen analysis and linguis ic pa e n ecogni ion analysis we e pe o med on a
longi udinal sample o sus ainabili y epo s o h ee dis inc egula o y pe iods. By
compa ing one and language o e ime, he s udy examines how companies adap hei
sus ainabili y communica ion s a egies as ins i u ional p essu es inc ease. The esea ch
d aws on heo ies o o ganisa ional change and models o egula o y esponse and shows
he ex en o which inc eased epo ing equi emen s and global s anda ds ha e led o
subs an ial changes in co po a e na a i e, o me ely supe icial compliance. The analysis
indica es signi ican changes in sen imen o e ime, wi h a end owa d inc eased
op imism and asse i eness in he p esen a ion o sus ainabili y issues. The esul s sugges a
g adual in e nalisa ion o sus ainabili y p inciples, e lec ing e o s a o ganisa ional
lea ning and s a egic legi imisa ion. The esul s con ibu e o he li e a u e by connec ing
ends in ex sen imen wi h he dynamics o ins i u ional change.
The ollowing pape s examine he link be ween sus ainabili y epo ing and
mac oeconomic issues. The a icle “ESG Repo ing and Sys emic Risk: E idence om
Eu opean Ma ke s” p oposes a new indica o o ESG epo ing quali y ha in eg a es
dimensions such as anspa ency, con o e sy, and disclosu e b ead h. Using daily da a on
he e u ns o companies included in he STOXX Eu ope 600 index o he pe iod 2010-
2023, sys emic isk was assessed h ough condi ional alue-a - isk di e en ials, cap u ing
each i m’s con ibu ion o he ulne abili ies o he inancial sys em as a whole.
Companies we e classi ied annually in o high and low ESG epo ing quali y ca ego ies,
and he a e age con ibu ions o sys emic isk be ween hese g oups we e compa ed.
S a is ical es s e ealed ha i ms in he op qua ile o he index had signi ican ly lowe
con ibu ions o sys emic isk han hose in he bo om qua ile, especially du ing pe iods o
ma ke s ess, such as he COVID-19 c isis o he in asion o Uk aine. This isk- educing
e ec was mos p onounced a he op o he isk dis ibu ion. The s udy's con ibu ion o
he li e a u e lies in shi ing he ocus om adi ional ESG sco es o he quali y o
epo ing, highligh ing he conc e e impac o c edible disclosu es on sys emic inancial
s abili y.
An impo an ac o in implemen ing sus ainabili y epo ing equi emen s is he
a ailabili y o he necessa y ools. The a icle “In eg a ing Digi al Technologies o
Enhance ESG Pe o mance: A Focus on Cen al and Eas e n Eu opean Coun ies”
quan i ied he digi al echnology in eg a ion by a componen o he digi al economy and
socie y index o he Cen al and Eas e n Eu opean coun ies o e he las 11 yea s. By
applying panel da a modelling echniques, i was ound ha echnological p og ess
imp o es ope a ional e iciency, s imula es g een inno a ion, con ibu es o inc eased
ca bon e iciency, and op imises ene gy pe o mance. The esea ch con ibu es o a deepe
heo e ical unde s anding o he ela ionship be ween digi alisa ion and ESG pe o mance,
while also o e ing p ac ical insigh s o s eng hen sus ainabili y in Cen al and Eas e n
Eu opean coun ies.
The pape “Sus ainabili y Repo ing in he EU-27: The Impac o Na ional ESG
Ecosys ems and O ganisa ional Implica ions” analyses he na ional con ex ha
in luences co po a e sus ainabili y epo ing, emphasising he in e ac ion be ween ESG
mac oeconomic condi ions and economic pe o mance, along wi h i m-le el disclosu es
equi ed by amewo ks such as CSRD. The o iginali y o he s udy lies in he di ec
Vol. 27 • No. 70 • Augus 2025 727
assessmen o na ional ESG-economic ecosys ems on he p epa edness o s a es o
sus ainabili y epo ing unde CSRD. A mac oeconomic analysis o he EU-27 membe
s a es was pe o med using key ESG and he economic indica o s, and p incipal componen
analysis gene a ed a composi e index o na ional pe o mance. In addi ion, K-means
clus e ing e ealed dis inc egional p o iles, e lec ing key di e ences in ESG-economic
me ics. The esul s indica e ha coun ies wi h s ong mac oeconomic indica o s c ea e
en i onmen s ha acili a e he adop ion o ad anced epo ing me hods, while coun ies
acing economic and ins i u ional challenges can bene i om a ge ed in e en ions o
imp o e anspa ency and compliance.
The nex g oup o a icles add esses sus ainabili y epo ing in speci ic a eas, such as
banking. The objec i e o he a icle “Adap a ion o Banks o Sus ainabili y
Requi emen s and Impac on Thei Financial Pe o mance” is o es ablish he
co ela ion be ween a se ies o indica o s ha measu e ESG pe o mance and he inancial
pe o mance o banks. The esea ch is based on an econome ic analysis applied o a
sample o 76 banks in Eu ope o he pe iod 2020-2023. The in o ma ion ( inancial
indica o s and ESG sco es epo ed by banks) was collec ed om he LSEG Re ini i Eikon
da abase. The esul s indica e a signi ican ela ionship be ween he inancial pe o mance
o Eu opean banks and ESG ac o s, highligh ing a nega i e co ela ion be ween e u n on
asse s and go e nance sco e, as well as a posi i e in luence o he ESG sco e on e u n on
equi y. The esea ch p o ides in o ma ion o decision-make s, in es o s, and egula o s
who wan o in eg a e sus ainabili y in o banking p ac ices.
Also in he banking sec o , bu wi h a sample o banks in Romania, he a icle
“Sus ainabili y Repo ing and C edi Risk Managemen in he Romanian Banking
Landscape” analyses he associa ion be ween SDG epo ing and he beha iou o banks in
Romania, ocusing on he ela ionship be ween SDG disclosu e sco es and c edi isk
managemen p ac ices, measu ed by he le el o expec ed c edi loss adjus men s. The
s udy combines con en analysis wi h ixed-e ec s eg essions. The esul s highligh a
posi i e and signi ican ela ionship be ween he le el o SDG epo ing and expec ed c edi
loss adjus men s, sugges ing ha banks ac i ely in ol ed in sus ainabili y epo ing end o
suppo he inancing o eme ging sec o s, hus exposing hemsel es o highe c edi isk.
Howe e , banks appea o mi iga e his isk h ough sound go e nance p ac ices. The
esea ch con ibu es o he li e a u e by calcula ing disclosu e sco es ailo ed o he banking
sec o and by assessing he ela ionship be ween SDG epo ing and c edi isk.
Using quali a i e analysis o da a and esponses collec ed h ough a su ey, he esul s o
he a icle “Good P ac ices in Sus ainabili y Repo ing. E idence om he Romanian
Banking Sec o ” shows ha less han hal o Romanian banks (which accoun o abou
80% o c edi ins i u ions’ ne asse s) publish annual sus ainabili y epo s in line wi h
in e na ional epo ing s anda ds. The published in o ma ion includes bes p ac ices on
ca bon oo p in educ ion measu es, sus ainabili y go e nance, en i onmen al isk
managemen , and g een inancing. The su ey esul s e eal ha , al hough g een loans
o e se e al ad an ages, g een inancing in Romania aces obs acles, including hose
ela ed o addi ional epo ing cos s. The a icle con ibu es o a be e unde s anding and
awa eness o he eal limi a ions in sus ainabili y epo ing and suppo s he de elopmen o
cohe en measu es o help banks imp o e he way hey communica e in o ma ion o he
public.
728 Am i ea u Economic
Ano he a ea co e ed in his issue o Am i ea u Economic was spo . The a icle “Spo
and Sus ainabili y Repo ing: Assessing he Readiness o Spo s Clubs in he Balkans”
aims o assess he impac o inancial capaci y, digi isa ion, manage ial cha ac e is ics,
adminis a i e complexi y, and ex e nal collabo a ions on he likelihood o adop ing CSRD.
Using an O de ed Logi Model (OLM) applied o da a om 163 spo s clubs, he esea ch
p o ides empi ical e idence on he obs acles and enabling ac o s o sus ainabili y
epo ing. The esul s showed ha inancial esou ces, digi alisa ion, and ex e nal
pa ne ships suppo compliance wi h CSRD, while adminis a i e complexi y has no
signi ican impac . P o essional clubs demons a ed g ea e awa eness o he impo ance o
he di ec i e, bu he ype o club did no in luence he le el o esou ces o aining. The
s udy con ibu es o he o mula ion o policies adap ed o he eali ies o spo s.
The esea ch included in he hema ic sec ion o he jou nal con ibu es o he de elopmen
o li e a u e in he ield o sus ainabili y epo ing h ough ele an esea ch ques ions,
di e se opics, da a sou ces, na ional con ex s, and esea ch me hodologies. By add essing
di e en ace s o epo ing, issue 70 o Am i ea u Economic c ea es a comple e pic u e o
he cu en s a e o sus ainabili y epo ing.
P o esso Mădălina Dumi u, Ph.D. Habil.
Associa e Edi o , Am i ea u Economic
