| Gabriel VASILESCU1, Larisa BASICA2, Cristina TATARCAN3, Augustin SEMENESCU4
Abstract. This article concentrates on the evolving landscape of corporate sustainability reporting, focusing on practices for disclosing operational expenditure (OPEX), capital expenditure (CAPEX), and turnover in compliance with the EU Taxonomy. With the EU Taxonomy setting the standards for what constitutes environmentally sustainable activities, companies face increasing pressure to align their financial disclosures accordingly. The article studies the EU Taxonomy reporting requirements exploring data on how companies align their financial disclosures with the specific criteria set out by the EU Taxonomy. Common challenges that companies face when trying to align their financial disclosures with the EU Taxonomy are highlighted in the body of the article. Keywords: sustainability reporting, financial transparency, EU Taxonomy DOI 10.56082/annalsarscieng.2026.1.74 Read full article 1Senior Researcher I, Habil. PhD, Eng., National Institute for Research and Development in Mine Safety and Protection to Explosion, Chief Laboratory of Explosives Materials and Pyrotechnic Articles – INCD INSEMEX of Petrosani, Petrosani, Romania (e-mail: dragos.vasilescu@insemex.ro). 2PhD, Independent Researcher, Bucharest, Romania (larisagavrila@gmail.com ) 3PhD, National Science and Technology University Politehnica Bucharest, Bucharest, Romania (e-mail: cristina.tatarcan@gmail.com). 4Professor, PhD, Eng. Mat. Ec.,National Science and Technology University Politehnica Bucharest, Bucharest, Romania, Full Member of Academy of Romanian Scientists; (e-mail: augustin.semenescu@upb.ro). |
PUBLISHED in Annals Academy of Romanian Scientists Series on Engineering Sciences
ISSN PRINT 2066 – 6950 ISSN ONLINE 2066 – 8570 |
