INTERDEPENDENŢA DINTRE PRACTICILE SUSTENABILE ŞI PERFORMANŢA FINANCIARĂ A COMPANIEI

Abstract

In this study, different methodological approaches were analyzed regarding evaluating the impact of integrating some sustainability practices in the performed activity on the financial performance indicators. For this purpose, the author applied the method of scientific documentation and the comparison of different approaches. The systematization of opinions highlighted that environmental and social factors have a greater impact on performance indicators such as economic profitability, sales profitability, or return on stock (profit per share). Return on equity is to a lesser extent influenced by sustainability factors. However, investors, shareholders are interested in published reports or indicators of sustainable performance.