Abstract:

In the following paper a few aspects regarding the sustainable development that has an impact on Romanian companies with majority state capital are being presented. With the help of this case study it has been possible to observe the way a Romanian company with majority state capital has integrated in its accounting model the request of sustainable development. In this case, the analysis of non-financial information found in the integrated reports has represented the main instrument of analysis when making this paper. By using the hypotheses it has been demonstrated how the environmental pylon of the sustainable development is well integrated within the accounting module from the entity’s reporting. It has been justified the fact that within the entities’ accounting with majority state capital there could exist specific elements for all of those three pylons of the sustainable development: the environmental pylon, social pylon and the economic one. Judging by the presented study case, the fact that the entities with majority state capital integrate within the accounting model only a part of the sustainable development’s requirements can be observed, depending on the specific of their activity and the way of community involvement.