Abstract:
The economic and financial analysis carried out in the context of climate change must allow the adoption of tactical and strategic decisions, and establish some financial forecasts that will be based primarily on data and information from the financial statements of the enterprise, but will not be limited to them. Therefore, the economic and financial analysis aims to assess how the enterprise manages its impact on the environment and society, while ensuring the development and economic prosperity of the enterprise in the long term. Based on this fact, we consider that the role of economic and financial analysis in the context of climate change and sustainable development must address and encompass sustainability: environmental, social and economic. CZU: [378.147:658.155]:551.588; JEL: M40, M41, M49
Description:
CHIRILOV, Nelea și Diana RENCHECI. Rolul învățării analizei economico-financiare a întreprinderii în contextul schimbărilor climatice = The Role of Learning Economic and Financial Analysis of the Enterprise in the Context of Climate Change. Online. In: Învățământul superior contabil: provocări și soluții: Colocviu științific cu participare internațională in memoriam profesorului Viorel Ţurcanu, ediţia a 4-a, Chişinău, 14 noiembrie 2025: Culegere de teze științifice. Chişinău: SEP ASEM, 2025, pp. 97-100. ISBN 978-9975-168-57-1 (PDF). Disponibil: https://doi.org/10.53486/isc2025.27
