The goal of this paper is to conduct a bibliometric analysis of the scientific literature about the sustainability of digitalization in the energy sector in order to capture the main challenges and trends in the transition towards it. The bibliometric analysis of the scientific literature was carried out by interrogating the Scopus database, using a set of keywords considered relevant for the analyzed field and for the goal of the proposed research. The purpose of the study was, on the one hand, the depth of the research into these topics during the 2013–2021 period, in terms of the number of scientific papers, the topic, abstract and keywords associated, the geographical area of origin and the authors’ affiliation and on the other hand, an analysis of the existence of possible links between these topics formulated through three hypotheses. The results obtained reveal the researchers’ concerns for digitalization in the energy sector, the existing correlations between the keywords analyzed and the tendencies registered in the field of digitalization in the energy industry in order to ensure higher sustainability.
This article aims to establish an overview of sustainable development practices within organizations in Romania, to analyze how these practices are connected to GRI (Global Reporting Initiative) indexes, and to identify the connection between the efforts made to ensure sustainable processes and the economic performance of the enterprise. Given the ever more prevalent digitalization of the company processes, implementing a sustainability management system and a sustainability monitoring system becomes more accessible, and there is increasing transparency of the information on the activities supporting sustainability. Using the methodology, the authors carried out a quantitative and qualitative analysis of the content of the sustainability reports published by Romanian companies in the top 500 by the number of employees. The economic and financial data on these companies were taken from the topfirme.ro platform. Based on the sustainability reports published by the companies, the sustainability score was calculated using the reported data, according to the GRI (Global Reporting Initiative) standard and analyzed considering the industry in which the organizations operate, specific industries being more sensitive to environmental issues due to certain specificities of their economic activity that is based on processes prone to hurt the environment. During the research, hypotheses were formulated and tested regarding the factors that could influence the reporting of activities in support of sustainability (the sustainability report score and the page count of the sustainability report) and the economic performance of organizations (profit, income). One of the study’s conclusions was related to the financial performance of companies expressed by the net profit. It is positively influenced, although to a small degree, but promising in terms of the future of company policies on freedom of association and collective bargaining, expressed in the sustainability report through the GRI index. Regarding the company belonging to a particular industry sector, the research proved that the companies’ sustainability policies are not influenced by it, which could point to the idea that sustainability issues are equally crucial for all industries. Furthermore, an essential conclusion of the research is that the performance and the reliability of sustainability policies must be monitored and implemented within an integrated sustainability management system, which would ensure a high level of coherence and transparency of the guidelines, the provided data, but also of the monitoring within companies or by the stakeholders. Finally, the research offers results regarding the interest of Romanian organizations in the measures and actions taken to ensure the sustainable development of the economic environment.
The goal of this paper is to conduct an analysis of the scientific literature on the green economy in Romania and to capture the main challenges in making the transition towards it. Despite the barriers and incomplete legislation, Romania has sufficient resources and the potential to increase the percentage of the green economy, especially as the UE offers incentives for aligning to European standards. An analysis of the scientific literature was conducted via exploratory research in the Scopus database, based on key topics within the thematic range of the green economy. The study focused on the one hand the depth of the research regarding these topics in Romania during the 2007–2021 period and on the other hand, an analysis of the existence of possible links between these topics. The connections between the topics were analyzed through nine hypotheses. The results obtained reveal the researchers’ concerns for the way the principles of the green economy are applied in Romania and the existing correlations between these analyzed topics and how they are reflected in the economic reality. These results can represent a starting point as regards the diversification of policies and measures aimed at improving the implementation of the principles of the green economy in Romania.
One way of supporting the accounting standard-setting process and to facilitate the access to those standards is through the implementation of modern accounting reporting methods using web technology. In this regard SMEs are under stress of two major factors: implementation of accounting standards and revolution in IT technology. The purpose of this paper is to define the web accounting, explain the implications of web accounting for IFRS and discuss the key features in implementing this form of accounting for Small and Medium Enterprises(SME's). Web accounting is accounting software based on XML technology that stores records and processes accounting transactions using HTTP as its primary communications protocol, and delivers web based information in HTML format and then translated in other formats. Web based accounting, will provide the benefit of cost savings and increasing efficiency. It also will allows employees and external users (suppliers, customers and investors) a real time access to accounting data, translating reports in XBRL format and facilitate adoption of IFRS
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.