Year: 2025
Type: article
Abstract: The main objective of this paper is to investigate the economic efficiency of OMV Petrom SA, by analyzing how it maintains its performance in a context marked by structural transformations and increasingly stringent sustainability requirements. The research proposes an integrated approach, in which the financial analysis is correlated with strategic decisions and social impact, in order to outline an overview of the sustainability of the applied economic model. The methodology adopted is qualitative, based on the case study as the central tool. This choice allowed for an in-depth examination of the company through the contextualized interpretation of a set of relevant variables — return on equity, investment structure, cash flows, operating margin, debt level, and projects with social impact — extracted from the official OMV Petrom documents for 2023 and early 2024, supplemented with historical financial data series from the last decade. The analysis was conducted from a multidimensional perspective, combining the financial, strategic, and social dimensions. The research results highlighted the fact that OMV Petrom manages to maintain a solid self-financing capacity, allocating significant resources to both economic projects and social responsibility initiatives. The low level of debt, combined with a constant operating margin and a prudent investment policy, confirms a resilient economic model. In addition, the active involvement in education, health, and environmental projects indicates a strategic approach aligned with the ESG principles. The originality of the work lies in the integration of a systemic perspective on economic efficiency, going beyond a traditional accounting-type analysis. By correlating economic variables with social impact and strategic objectives, the research offers an interpretative model applicable to large companies in the energy sector, that are in full transition. This contribution adds theoretical and practical value to the specialized literature dedicated to the economics of the enterprise.
Source: CECCAR BUSINESS REVIEW
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4415740437
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