Approaching Sustainability in the Accounting Profession in Romania

Abstract

The role of the professional accountant is to provide strategic advice in order to help companies ensure business continuity and development. Sustainability reporting is a means of communicating an organization’s performance in achieving sustainable development goals and, at the same time, a responsibility towards stakeholders. A new environmental approach is needed and it is the time for the accounting profession to embrace sustainability problems in this global context where environmental, social and governance issues require a solution.

Keywords

• sustainability
• sustainability reporting
• identifying risks
• accounting education
• professional body