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Present Tendencies In Enterprise’S Performance Appreciation “Sustainability Performance“

Author

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  • Daniela Cristina Solomon

    (Assistant Professor of Economic and Financial Analysis at the University of Bacău)

Abstract

Social and economic postponements at the global level, financial and political instability, big corporatist scandals, global warming imposed changes without precedent in economy, facilitating the passing from the performance concept to the one of “sustainability performance”. The new approach, also known under the name of “triple bottom line” attracted the public’s attention during the latest years determining a big part of the companies to change their attitude, values, orientation in favor of forming responsible visions concerning reporting that should integrate three aspects – economic performance, social performance, and environmental performance. Such “sustainability” reporting is possible through application of guiding lines offered by Global Reporting Initiative (GRI ) that reached the third generation called GRI G3 Guidelines in October 2006, that proves to be the best “compatibility standard”, general accepted as sustainability reporting standards.

Suggested Citation

  • Daniela Cristina Solomon, 2009. "Present Tendencies In Enterprise’S Performance Appreciation “Sustainability Performance“," Romanian Economic Business Review, Romanian-American University, vol. 4(4), pages 173-180, Winter.
    • Handle: RePEc:rau:journl:v:4:y:2009:i:4:p:173-180
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