{"id":"https://openalex.org/W70579444","doi":"https://doi.org/10.29302/oeconomica.2012.14.2.26","title":"\"Reporting The Companies\u2018 Sustainable Performance In Agriculture \"","display_name":"\"Reporting The Companies\u2018 Sustainable Performance In Agriculture \"","publication_year":2012,"publication_date":"2012-12-31","ids":{"openalex":"https://openalex.org/W70579444","doi":"https://doi.org/10.29302/oeconomica.2012.14.2.26","mag":"70579444"},"language":"en","primary_location":{"id":"doi:10.29302/oeconomica.2012.14.2.26","doi":"https://doi.org/10.29302/oeconomica.2012.14.2.26","is_oa":true,"landing_page_url":"https://doi.org/10.29302/oeconomica.2012.14.2.26","pdf_url":"https://doi.org/10.29302/oeconomica.2012.14.2.26","source":{"id":"https://openalex.org/S4210229752","display_name":"Annales Universitatis Apulensis Series Oeconomica","issn_l":"1454-9409","issn":["1454-9409","2344-4975"],"is_oa":false,"is_in_doaj":true,"is_core":false,"listed_in":["anvur-scientific","doaj","erih-plus"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Annales Universitatis Apulensis Series Oeconomica","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"https://doi.org/10.29302/oeconomica.2012.14.2.26","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5081327331","display_name":"Vasile Burja","orcid":"https://orcid.org/0000-0002-7723-8303","observed_orcids":["https://orcid.org/0000-0002-7723-8303"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Vasile Burja","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5081327331"],"corresponding_institution_ids":[],"apc_list":{"value":50,"currency":"EUR","value_usd":53},"apc_paid":null,"fwci":2.7815,"has_fulltext":true,"cited_by_count":3,"citation_normalized_percentile":{"value":0.9183804,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":93},"biblio":{"volume":"2","issue":"14","first_page":"599","last_page":"606"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.8906000256538391,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.8906000256538391,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.06769999861717224,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13054","display_name":"Agricultural and Financial Auditing","score":0.008100000210106373,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/sustainability-reporting","display_name":"sustainability reporting","score":0.6549999713897705},{"id":"https://openalex.org/keywords/agricultural-companies","display_name":"agricultural companies","score":0.6499999761581421},{"id":"https://openalex.org/keywords/environmental-costs","display_name":"environmental costs","score":0.7889999747276306},{"id":"https://openalex.org/keywords/financial-reporting","display_name":"financial reporting","score":0.6919999718666077},{"id":"https://openalex.org/keywords/environmental-accounting","display_name":"environmental accounting","score":0.5350000262260437}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6804148554801941},{"id":"https://openalex.org/C118518473","wikidata":"https://www.wikidata.org/wiki/Q11451","display_name":"Agriculture","level":2,"score":0.6549074053764343},{"id":"https://openalex.org/C54924851","wikidata":"https://www.wikidata.org/wiki/Q2751054","display_name":"Sustainable agriculture","level":3,"score":0.5959610939025879},{"id":"https://openalex.org/C175605778","wikidata":"https://www.wikidata.org/wiki/Q3299701","display_name":"Natural resource economics","level":1,"score":0.38994258642196655},{"id":"https://openalex.org/C48824518","wikidata":"https://www.wikidata.org/wiki/Q396340","display_name":"Agricultural economics","level":1,"score":0.34437045454978943},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.16108205914497375},{"id":"https://openalex.org/C205649164","wikidata":"https://www.wikidata.org/wiki/Q1071","display_name":"Geography","level":0,"score":0.1486685574054718},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.03998461365699768}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.29302/oeconomica.2012.14.2.26","doi":"https://doi.org/10.29302/oeconomica.2012.14.2.26","is_oa":true,"landing_page_url":"https://doi.org/10.29302/oeconomica.2012.14.2.26","pdf_url":"https://doi.org/10.29302/oeconomica.2012.14.2.26","source":{"id":"https://openalex.org/S4210229752","display_name":"Annales Universitatis Apulensis Series Oeconomica","issn_l":"1454-9409","issn":["1454-9409","2344-4975"],"is_oa":false,"is_in_doaj":true,"is_core":false,"listed_in":["anvur-scientific","doaj","erih-plus"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Annales Universitatis Apulensis Series Oeconomica","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:alu:journl:v:2:y:2012:i:14:p:26","doi":null,"is_oa":false,"landing_page_url":"http://oeconomica.uab.ro/upload/lucrari/1420122/26.pdf","pdf_url":"http://oeconomica.uab.ro/upload/lucrari/1420122/26.pdf","source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":{"id":"doi:10.29302/oeconomica.2012.14.2.26","doi":"https://doi.org/10.29302/oeconomica.2012.14.2.26","is_oa":true,"landing_page_url":"https://doi.org/10.29302/oeconomica.2012.14.2.26","pdf_url":"https://doi.org/10.29302/oeconomica.2012.14.2.26","source":{"id":"https://openalex.org/S4210229752","display_name":"Annales Universitatis Apulensis Series Oeconomica","issn_l":"1454-9409","issn":["1454-9409","2344-4975"],"is_oa":false,"is_in_doaj":true,"is_core":false,"listed_in":["anvur-scientific","doaj","erih-plus"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Annales Universitatis Apulensis Series Oeconomica","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.7811999917030334,"id":"https://metadata.un.org/sdg/12","display_name":"Responsible consumption and production"},{"score":0.6735000014305115,"id":"https://metadata.un.org/sdg/2","display_name":"Zero hunger"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W70579444.pdf","grobid_xml":"https://content.openalex.org/works/W70579444.grobid-xml"},"referenced_works_count":20,"referenced_works":["https://openalex.org/W47432199","https://openalex.org/W59803958","https://openalex.org/W635507191","https://openalex.org/W767043210","https://openalex.org/W1506593051","https://openalex.org/W1510037879","https://openalex.org/W1569465354","https://openalex.org/W1968700377","https://openalex.org/W1996631386","https://openalex.org/W2025111383","https://openalex.org/W2108846155","https://openalex.org/W2108904254","https://openalex.org/W2257774245","https://openalex.org/W2478465049","https://openalex.org/W2563485765","https://openalex.org/W2751364445","https://openalex.org/W3121295792","https://openalex.org/W3121777248","https://openalex.org/W4256363266","https://openalex.org/W4301407505"],"related_works":["https://openalex.org/W3214848399","https://openalex.org/W3140092553","https://openalex.org/W4392873104","https://openalex.org/W4378212758","https://openalex.org/W2790606876","https://openalex.org/W2886195269","https://openalex.org/W7203794189","https://openalex.org/W4391292510","https://openalex.org/W3039975176","https://openalex.org/W4320731080"],"abstract_inverted_index":{"The":[0],"current":[1],"financial":[2,71,96],"statements":[3],"don't":[4],"put":[5],"in":[6,38,41,63,70,77,108],"evidence":[7],"the":[8,14,17,23,43,55,82,86,89,92],"companies'":[9],"sustainable":[10],"performance":[11],"due":[12],"to":[13,105],"fact":[15],"that":[16,66],"Financial":[18],"Accounting":[19],"does":[20],"not":[21],"recognize":[22],"social":[24],"and":[25,46,81],"environmental":[26,57,93],"aspects":[27],"with":[28,91],"which":[29,42],"a":[30,78],"company":[31],"is":[32,75,98],"confronted.These":[33],"impacts":[34,58],"are":[35,49],"more":[36,110],"significant":[37],"agriculture,":[39],"sector":[40],"natural":[44],"environment":[45],"human":[47],"resources":[48],"important":[50],"production":[51,61],"factors.This":[52],"paper":[53],"presents":[54],"external":[56],"of":[59,88],"agricultural":[60],"expressed":[62],"monetary":[64],"terms":[65],"can":[67],"be":[68],"reflected":[69],"reporting.The":[72],"case":[73],"study":[74],"operationalized":[76],"vineyard":[79],"farm,":[80],"analysis":[83],"marks":[84],"out":[85],"lowering":[87],"profit":[90],"costs.The":[94],"sustainability":[95],"reporting":[97],"an":[99],"option":[100],"for":[101],"developing":[102],"finance":[103],"mechanisms":[104],"help":[106],"companies":[107],"becoming":[109],"sustainable.":[111]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}