In the modern economy, non-financial reporting has become an essential tool for evaluating the social performance of companies. This article explores the importance of non-financial reporting as a central element in assessing sustainable performance, focusing on analyzing sustainability reports published by 20 companies listed on the Bucharest Stock Exchange (BVB). The study examines how these companies approach environmental, social, and governance (ESG) aspects in their reports and what is the relationship between these aspects and financial reporting indicators. Through the statistical analysis of the non-financial reports published by companies participating in the study with the help of the Pearson coefficient and the regression equations, the correlation between the financial and non-financial indicators is determined in order to validate the research hypotheses. The results indicate increased attention to transparency and social responsibility, highlighting the correlation between sound reporting practices and cooperative performance by combining social and environmental aspects with financial information. The research also highlights the challenges encountered in the reporting process and the level of compliance with international sustainability standards.

This study aims to elucidate the digital transformation process in Tunisian companies, identify its driving factors, and explain its key success factors. We examine a sample of 70 companies across various economic sectors using a Multinomial Logistic regression to assess the impact of digital strategy, corporate culture, and leadership on digital transformation success. The dependent variable “digital maturity” is categorized into low, medium, and high, with medium serving as the reference category. The results indicate a significant and positive effect of digital strategy on digital transformation success. Leadership influences companies at a low level of digital maturity but does not significantly impact those at a high maturity level. Corporate culture does not significantly affect digital transformation. Digital strategy is crucial for the success of digital transformation in Tunisian companies, while leadership plays a role primarily at lower maturity levels. Corporate culture, however, does not significantly contribute to digital maturity. The study provides insights for Tunisian companies and policymakers to focus on developing robust digital strategies and leadership qualities to enhance digital transformation efforts. This research expands the theoretical base on digital transformation in the Tunisian context, identifying critical success factors and barriers, and confirming the significant role of digital strategy in successful digital transformations.

The objectives achieved in the Paris Agreement to reduce greenhouse gas emissions and reduce dependence on fossil fuels have caused, in recent years, a growing importance on sustainability in companies in order to reduce Environmental, social and economic impacts. This study is focused on understanding how the variation in West Texas Intermediate crude oil prices affects the Dow Jones Sustainability Index, and therefore the companies included in it, and vice versa. The research aims to examine the statistical properties of both indices, using fractional integration methods, the fractional cointegration vector autoregressive (FCVAR) approach and the continuous wavelet transform (CWT) technique. The results warn of a change in trend, with the application of extraordinary measures being necessary to return to the original trend, while the analysis of cointegration and wavelet analysis measures reflect that an increase in those adopted based on sustainability by the different companies that make up the index imply a drop in the price of crude oil.

In order to replace conventional materials in the existing composite world, there has been a focus on adopting coir fibres, which are lightweight, adaptable, efficient, and have great mechanical qualities. This study describes the creation of environmentally responsible bio-composites with good mechanical characteristics that employ coir powder as a reinforcement, which has good interfacial integrity with an epoxy matrix. And these epoxy-coir composites supplemented with coir particles are predicted to function as a reliable substitute for traditional materials used in industrial applications. Here, untreated and alkali-treated coir fibres powder were employed as reinforcement, with epoxy resin serving as a matrix. An experimental investigation has been carried out to study the effect of coir powder reinforcement at different weight percentages (5 wt%, 10 wt%, 15 wt%, 20 wt%, 25 wt%, and 30 wt%). The morphological study, followed by a scanning electron microscope (SEM) and an optical microscope (OM), demonstrated that the powder and matrix had the strongest adhesion at 20 wt% coir powder-reinforced composite, with no voids, bubbles, or cracks. Based on the entire investigation, the polymer composite with 20 wt% reinforcement exhibited better mechanical qualities than the other combinations.