EUROPEAN JOURNAL OF ACCOUNTING, FINANCE & BUSINESS

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ISSN: 2344 - 102X

ISSN-L: 2344 - 102X



 

Volume 13, Number 2, Year 2025

1. DECOMPOSED ANALYSIS OF CARBON PRODUCTIVITY: THE CASE OF ROMANIA
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Author(s): Nela Steliac
DOI: 10.4316/EJAFB.2025.13201
Abstract: This paper presents the carbon productivity (CP) analysis for Romania for the period 2008-2021. The decomposition analysis, i.e. the Log Mean Divisia Index method, multiplicative form, was used. Carbon productivity was decomposed at the level of three influencing factors: carbon intensity, energy intensity and sectoral structure of gross value added. Calculations were performed considering current and constant prices of GVA. The decomposition results showed a general increase in CP over the period as well as positive and negative influences of the three drivers. The improvement in carbon productivity was realized as a result of decreasing total carbon dioxide emissions and increasing gross value added per economy. Carbon emissions decreased significantly in 2021 compared to 2008, in contrast to final energy consumption. The real growth in CP in 2021 was about twice that in 2008. The largest increase in CP, however, was achieved in 2009. Throughout the studied period, there were years in which all influencing factors simultaneously had positive influences.
Keywords: Carbon Productivity, Logarithmic Mean Divisia Index (LMDI), Carbon Intensity, Energy Intensity, Economic Structure.

2. CORPORATE SOCIAL RESPONSIBILITY REPORTING: A COMMUNITY-BASED ASSESSMENT OF SOCIAL CAPITAL RELEVANCE
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Author(s): Diana- Nicoleta Nita
DOI: 10.4316/EJAFB.2025.13202
Abstract: Corporate Social Responsibility (CSR) represents a company's commitment to act ethically and responsibly toward society and the environment, beyond immediate economic interests. In a global context where the impact of business activities on communities, the environment, and employees is increasingly visible, companies are called to actively contribute to sustainable development. A socially responsible company integrates into its strategy practices that support employee well-being, reduce negative environmental impact, and support community initiatives. This may include investments in education and health, strict environmental policies, transparency in activity reporting, and respect for human rights. In the long run, social responsibility brings benefits not only to society but also to the company itself. It enhances reputation, attracts and retains customers, increases employee loyalty, and may even contribute to financial performance. Thus, CSR is no longer just an option, but a strategic necessity for any organization that aims to remain relevant and sustainable in a changing world. In this regard, the purpose of this research is to identify respondents' perceptions regarding the usefulness of the information published by companies in sustainability reports. Through this information, one can understand the company's involvement in the community and its activities impacting the external environment. A questionnaire was used as the quantitative and qualitative research method.
Keywords: Corporate Social Responsibility; Global Reporting Initiative; Social/relational Capital; Social Responsibility; Sustainability Report.

 
     
     
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