Mihai Dragomir1, Ștefania Chiribău-Vitlinger2, Daniela Popescu3 and Diana Dragomir4
Abstract. The paper focuses on identifying and quantifying the cost impact of the changes required by the implementation of Environmental, Social and Governance (ESG) guidelines in the case of companies active in the manufacturing sector, which have not been involved in this approach before. The study is based on a literature review of the latest proposals in the field and the development of a scenario of the typical tasks, challenges and purchases required by production firms when seeking environmental conformance, social integration and efficient governance in line with current trends in digitalization. The impact of climate impact reduction approaches and AI based decision making are the latest examples of technological instruments that complete the tableau of challenges companies must undertake in this area. The model is substantiated through a detailed calculation example for an automotive supplier company.
Keywords: ESG, sustainable production, cost model.
DOI 10.56082/annalsarscieco.2026.3.17
1 Technical University of Cluj-Napoca, Cluj-Napoca, Romania, 103-105. Bd. Muncii, Cluj-Napoca, Romania, Corresponding author, ORCID No. 0000-0003-0561-4274, mihai.dragomir@muri.utcluj.ro
2 Technical University of Cluj-Napoca, Cluj-Napoca, Romania, 103-105. Bd. Muncii, Cluj-Napoca, Romania, ORCID No. 0009-0003-5202-1356, stefania.vitlinger@campus.utcluj.ro
3 Technical University of Cluj-Napoca, Cluj-Napoca, Romania, 103-105. Bd. Muncii, Cluj-Napoca, Romania, ORCID No. 0000-0002-4893-3454, daniela.popescu@muri.utcluj.ro
4 Technical University of Cluj-Napoca, Cluj-Napoca, Romania, 103-105. Bd. Muncii, Cluj-Napoca, Romania, ORCID No. 0000-0001-6833-8815, diana.dragomir@muri.utcluj.ro
PUBLISHED in Annals Academy of Romanian Scientists Series on Economy, Law, Sociology, Volume 9 no 3, 2026