Research Regarding the Integration of the Sustainable Development’s Requirements Within the Accounting Model at a Microeconomic Level

Abstract

As a follow up to the increased interest regarding the concept of sustainable development, the Romanian economic entities are exposed to a series of challenges regarding the accounting model. This paper presents an empirical research based on questionnaires, made with the sole purpose of in-depth knowledge of the practitioners’ and the specialists’ opinion regarding the relationship between the sustainable development’s requirements and their integration within the accounting model. The sample is made up of economic entities which develop their activity in various domains at a national level, which have a number of over 500 employees at the date of the balance sheet. The research has as result the fact that a part of the sustainable development’s requirements is integrated within the accounting model at a microeconomic level.

Keywords

• sustainable development
• accounting model
• non-financial information
• integrated reporting