ECONOMIC AND FINANCIAL ANALYSIS IN THE CONTEXT OF SUSTAINABLE BUSINESS MANAGEMENT
ECONOMIC AND FINANCIAL ANALYSIS IN THE CONTEXT OF SUSTAINABLE BUSINESS MANAGEMENT

Summary/Abstract: The accelerated transformations of the global economic environment, rising commercial volatility, and the intensification of sustainability-related regulatory frameworks are profoundly reshaping the way entities conduct their business. The article examines the role of economic and financial analysis in the design and governance of sustainable business management, in the context of the new European requirements for reporting and due diligence on ESG criteria. The following are addressed: the integration of traditional performance indicators with sustainability metrics aligned with ESRS/CSRD, the implications for risk models, strategic planning and capital allocation, specific considerations for companies reporting from the 2024 financial year onward (reporting in 2025 for entities covered by the NFRD), as well as regulatory developments at EU level and the steps for their transposition in Romania.

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