摘要:Companies have to communicate to be noticed on the market, to promote their services and products, and to give assurances that they are a credible partner in the relationship with stakeholders. In this article, starting from the importance of marketing communication in business, an index of sustainability communication was created for the companies listed on the Bucharest Stock Exchange for the period 2008–2009, during the financial crisis, seeking to show the awareness of the difficult moment and the use of communication. Then, based on the relevance of accounting information model, we study the relationship between the index of sustainability communication and the share price, basically its influence on the future performance of the company. The regression analysis emphasizes the positive influence of the index of sustainability communication on the share price.
关键词:sustainable development; sustainability communication; marketing campaign; accounting and financial reporting