Abstract:
In the context of ensuring sustainable development, the performance of
businesses have come to be viewed from different perspectives: financial, operational,
reputational etc. More recently, an increased attention has been directed toward the
environmental aspect of a company's activity which, depicts the ways in which a
company responsibly integrates the environment in its daily operating activities, how it
measures its positive and negative impact over the environment and how it reports it.
This is a particularly important subject considering the rise of sustainable practices all
over the world and their support given from investors, regulators and the overall
public.