Sustainability Reporting Based on GRI Standards within Organizations in Romania

This article aims to establish an overview of sustainable development practices within organizations in Romania, analyze how these are connected GRI (Global Reporting Initiative) indexes, and identify the connection between efforts made ensure processes economic performance enterprise. Given ever more prevalent digitalization company processes, implementing a sustainability management system monitoring becomes accessible, there is increasing transparency information on activities supporting sustainability. Using methodology, authors carried out quantitative qualitative analysis content reports published by Romanian companies top 500 number employees. The financial data were taken from topfirme.ro platform. Based companies, score was calculated using reported data, according standard analyzed considering industry which operate, specific industries being sensitive environmental issues due certain specificities their activity that based prone hurt environment. During research, hypotheses formulated tested regarding factors could influence reporting support (the report page count report) (profit, income). One study’s conclusions related expressed net profit. It positively influenced, although small degree, but promising terms future policies freedom association collective bargaining, through index. Regarding belonging particular sector, research proved companies’ not influenced it, point idea equally crucial for all industries. Furthermore, essential conclusion reliability must be monitored implemented integrated system, would high level coherence guidelines, provided also or stakeholders. Finally, offers results interest measures actions