So far, the main declared target of each company, its reason for living, has been the increase of the financial performance, given by various indicators - turnover, net profit of the year, comprehensive income, cash flow etc. However, today’s trends seem to change. We are living in a world facing more and more social and environmental problems, that need to be taken into account in the process of economic development. We are living in a country that performed an important step at the beginning of the year: the accession to the European Union. From this moment on, Romanian companies will not choose to do their business and protect environment at the same time, but will have to, given the European restrictions in this field. Both production costs and selling prices will carry in a certain extent a component of environment protection. In this context, the present paper will attempt to discuss several effects of the sustainable development on the financial performance of the company. Moreover, as performance indicators are altered by environmental restrictions, we will have to consider additional judgment criteria in the financial statements analysis.