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CROSSREF · CITED PUBLICATIONS100.0%
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Crossref citation coverage: 1 / 1 publications (100.0%). Latest observation: 21 Oct 2026, 07:22 UTC. Means and percentages use records with known counts.

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1 publications

JOURNAL ARTICLE

Reporting Sustainable Development Goals (SDGs) in Romanian listed companies

Ana Maria Bratu

International Journal of Research in Business and Social Science · 2024

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A significant challenge facing companies is to identify and implement sustainable best practices within their corporate strategies in order to align with the UN Sustainable Development Goals (SDGs). This study aims to assess companies' perspectives on sustainable development and their approaches to its integration, focusing in particular on the social dimension. The research aims to examine the reporting of the SDGs adopted and implemented by four listed companies. Using a case study methodology, this article analyses the sustainability reports of OMV Petrom, One United Properties, Sphera Franchise Group and Alro for the year 2022. In addition to sustainability disclosure requirements, these reports provide information on the impact of companies on environmental, social and governance factors. Specifically, the inclusion of information related to the SDGs in the sustainability reports of these four companies differentiates them, as they represent a minority among Romanian companies in reporting such data. The novelty of the study consists in its contribution to the existing literature by providing an insight into the sustainability practices adopted and implemented by major Romanian companies.

DOI 10.20525/ijrbs.v13i4.33802 Crossref citations2 OpenAlex citations