Abstract:

The concern for sustainable development has made most companies to integrate the principles of this concept in their proceedings. Sustainability is an important endeavor which takes into account not only the environment but also economic and social factors. Therefore, this concept implies some interdependence between the three dimensions, so neither can exist without the other. However, companies concerns are many and various so only some of them manage to fully engage in sustainable development. Projected indicators in reporting initiatives are mainly partial fulfilled by companies. Because of this, climate change issues also intervene and they are affecting the world more and more. Concerns and activities of people and companies are contributing to greenhouse gas emissions that lead to these changes. In case the emissions of greenhouse gases would fall in legal standards, the situation would change. This is the purpose of this paper, to highlight the minimum requirements to be met by companies to contribute to sustainable development and to present a review of the current situation.