Accounting Approach of Sustainable Performance in the Overall Context of Sustainable Development

Emanuel-Stefan Marinescu, Liviu-Mihail Marinescu
unpublished
The intricate relation of sustainability within the actual global context preserves a main role in the development of the extremely complex relationships and their interconnection. Unfortunately, we are still tributary to a quantity vision and, of course, a linear perspective, which, in any case, creates a normal disruption between the realities and the results of the evaluation, at so intimate an extent, which is enough to be invisible at first only to create sufficient irregularities within
more » ... gularities within the final perception at the management level. Mainly for this reason, in the near past, the necessity of the quality approach emerged as thoroughly correlative, yet only under the pressure of the non linear factors such as the as environmental conditions along with the social and financial crisis. As the sustainable development is highly argued upon-which is incredible, primarily pertaining to the social dimension-the quality approach preserves the information flows within the limits imposed by the economic extent via the environmental and social precincts. The interest for the sustainable approach creates, in addition, the real interest for the accounting performance, involving the report, which will act as tightly related to quite a significant number of factors such as the climate exchange, the environmental degradation, the depletion of the resources as well as the recognition of the more increasing role of global corporations-only to mention the first rate ones, which are intimately connected with the social and, implicitly, the economic changes. We started our endeavour as consistently considering the perpetual "failure" of a linear thinking to accurately "tune" with the real life, by way of creating an operational frame of the
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