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The Evolution of Sustainability Reporting and Challenges of Financial Auditors

This study examines the evolution of sustainability reporting in the Romanian energy sector, based on the reports of two major operators for the period 2011-2024. A mixed-methodology approach was employed, which included the analysis of lexical frequencies, a comparative evaluation of the structure...

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Autores principales: Ovidiu-Constantin BUNGET, Alin-Constantin DUMITRESCU, Oana BEZERGHEANU, Oana BOGDAN, Valentin BURCA
Formato: Artigo
Lenguaje:Inglês
Publicado: Chamber of Financial Auditors of Romania 2026-02-01
Colección:Audit Financiar
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Acceso en línea:http://revista.cafr.ro/temp/Article_9817.pdf
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