The Role of Sustainable Accounting in Enhancing Financial Stability Under Crisis Conditions: A Romanian Perspective

This paper analyses how sustainability accounting and ESG disclosure contribute to financial stability in three major Romanian energy companies: OMV Petrom, Hidroelectrica and Transgaz. Drawing on a qualitative content analysis of annual and sustainability reports for 2020–2024, supported by sele...

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Detalhes bibliográficos

Principais autores:	Marius Boita, Luminita Paiusan, Gheorghe Pribeanu
Formato:	Artigo
Idioma:	Inglês
Publicado em:	Ovidius University Press 2026-02-01
coleção:	Ovidius University Annals: Economic Sciences Series
Assuntos:	sustainability accounting esg disclosure financial stability romanian energy sector integrated reporting
Acesso em linha:	https://stec.univ-ovidius.ro/html/anale/ENG/2025i2/Sections/Section%205/1.pdf
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