To What Extent are the Requirements of Sustainable Development Integrated into the Romanian Accounting Model?

This paper aims at establishing the elements of sustainable development in the accounting of the economic entities. Emphasis is placed on the principles of sustainable development both in the national context and in the European space. The entities’ approach to integrating the requirements of sustainable growth into the accounting model has long been debated since the consumed natural resources are not to be found distinctly in the accounting records of the entity. The debate on this topic is carried out through specific instruments in the form of sustainable development indicators. Thus, in this paper, macroeconomic elements are promoted and, through their compositions, they integrate as many elements of the sustainable development into the accounting model and they are the most appropriate to meet the requirements of the development.