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Évaluation Du Developpement Durable D'Une Entreprise Des Indicateurs Financiers

Author

Listed:
  • Ioan BIRCEA

    (Universitatea Petru Maior, Nicolae Iorga, Tg Mures)

Abstract

Une entreprise qui a pour stratégie le développement durable doit prendre en considération un ensemble d'indicateurs financiers permanents et non-financiers, qui, par leur niveau et leur composition mettent en évidence la performance et le risque économique, social et environnemental. Les investisseurs et les marchés financiers réglementés exigent que les sociétés soient de plus en plus évaluées au point de vue de la durabilité (Indice Sustebility Dow Jones). Pour répondre à ces exigences, même les entreprises publient (RSE) des rapports, concernant les mesures prises pour le développement durable. A la suite d’une étude menée sur un échantillon de 20 entreprises les petites en provenance de Roumanie et sociétés cotées à la Bourse de valeur à Bucarest (du domaine énergétique et la production d'électricité et de gaz) ont montré que les indicateurs financiers de valeur ajoutée, l'investissement dans l'équipement et la technologie pour la protection de l'environnement, la bonne volonté préfigurent dans une certaine mesure le développement durable de l'entreprise.

Suggested Citation

  • Ioan BIRCEA, 2015. "Évaluation Du Developpement Durable D'Une Entreprise Des Indicateurs Financiers," STUDIA UNIVERSITATIS PETRU MAIOR SERIES OECONOMICA, Petru Maior University, Faculty of Economics Law and Administrative Sciences, vol. 1, pages 15-40, December.
    • Handle: RePEc:pmu:oecono:v:1:y:2015:p:15-40
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    File URL: http://www.upm.ro/facultati_departamente/ea/RePEc/oeconomica/2015/oeconomica1501_2.pdf
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    Citations

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    Cited by:

    1. Zsido Kinga Emese, 2018. "Business Performance Evaluation, in the Light of Corporate Social Responsability," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 555-559, December.

    More about this item

    Keywords

    Individualism; collectivism; economic growth;
    All these keywords.

    JEL classification:

    • A10 - General Economics and Teaching - - General Economics - - - General
    • E00 - Macroeconomics and Monetary Economics - - General - - - General

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