Journal of Accounting and Management Information Systems (JAMIS)


Reporting and report sustainable development indicators

Supp/2007 ,   p 128..134

Author(s):  
Mihaela DUMITRANA
Chiraţa CARAIANI
Cornelia DASCĂLU
Florentina BERBEC


Keywords:   Sustainable development, reporting, indicators, accounting information, communication

Abstract:  

Sustainable development is a new and important concept for all the countries of the world. For the European Union sustainable development’s main objective is to safeguard the Earth’s capacity to support life in all its diversity and is based on the principles of democracy, gender equality, solidarity, the rule of law and respect for fundamental rights. A Sustainable Development Strategy (SDS) was adopted by the European Council in Göteborg (2001) completed in 2002 in Barcelona. As a support for this strategy, the European Council in June 2005 approved a Declaration on Guiding Principles for Sustainable Development where objectives and principles were presented. For the evaluation of EU SDS a set of indicators was selected. The purposes of this communication are: to present the pyramids of indicators, to reveal possibilities for indicators calculation, to assess accounting information for indicators reporting, to prepare micro and macro reports.



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