Year: 2024
Type: article
Abstract: Climate change, the need to adopt a sustainable lifestyle, social responsibility are no longer matters that can be ignored by a company. Each of us must contribute to the transition to a circular economy. In order to reconsider production and consumption models, we should know the significant impact that the main economic sectors of Romania have on the environment. Circular thinking has implications on the application of accounting and financial principles, so that professional accountants should be able to evaluate decisions beyond the financial value generated by financial statements.
Source: CECCAR BUSINESS REVIEW
Institution: Bucharest University of Economic Studies
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4404924765