{"id":4066,"date":"2025-12-21T16:41:18","date_gmt":"2025-12-21T14:41:18","guid":{"rendered":"https:\/\/durabilitate.ro\/?p=4066"},"modified":"2025-12-30T12:44:33","modified_gmt":"2025-12-30T10:44:33","slug":"articole","status":"publish","type":"post","link":"https:\/\/durabilitate.ro\/french\/articole\/","title":{"rendered":"Articles"},"content":{"rendered":"
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Auditul \u0219i asigurarea informatiilor privind durabilitatea – c\u00e2nd obliga\u021bia legal\u0103 impune rigoare \u0219tiin\u021bific\u0103<\/em><\/strong><\/p>\n\n\n\n

Professeur Maria NICULESCU<\/strong><\/em>, Revista Practici de audit, nr. 4\/2025<\/p>\n\n\n\n

Crizele climatice \u0219i sociale recurente, epuizarea resurselor rare \u0219i agravarea conflictelor mondiale mobilizeaz\u0103 comunitatea interna\u021bional\u0103 s\u0103 g\u0103seasc\u0103 solu\u021bii problemelor pe care acestea le ridic\u0103, prin cooperare \u0219i dialog, \u0219i baz\u00e2ndu-se pe progresele \u0219tiin\u021bei. Institu\u021biile europene sunt lideri pe scena interna\u021bional\u0103 \u00een angajamentul lor privind dezvoltarea durabil\u0103, reflectat \u00een politici \u0219i strategii de referin\u021b\u0103 privind finan\u021barea durabil\u0103, tranzi\u021bia verde \u0219i construirea unei economii \u00een serviciul cet\u0103\u021benilor. Aceste politici au fost transpuse progresiv \u00eentr-un num\u0103r mare de texte normative europene, care au modificat rela\u021bia dintre cadrul reglementar \u0219i realitatea social\u0103 \u00een care \u0219i asupra c\u0103reia acesta trebuie s\u0103 opereze. Este vorba, printre altele, de reglement\u0103rile privind transparen\u021ba actorilor economici \u0219i financiari \u00een materie de durabilitate, aflate ast\u0103zi printre preocup\u0103rile centrale ale institu\u021biilor publice \u0219i ale organismelor profesionale din toate \u021b\u0103rile europene.<\/p>\n\n\n\n

1. Auditorul profesionist \u00een c\u0103utarea de r\u0103spunsuri argumentate \u0219tiin\u021bific<\/em><\/p>\n\n\n\n

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  1. <\/li>\n<\/ol>\n\n\n\n

    Cuv\u00e2ntul \u201esustenabilitate\u201d, traducere literal\u0103 din limba englez\u0103 a termenului \u201esustainability\u201d, este ast\u0103zi omniprezent \u00een discursurile politice, \u00een angajamente institu\u0163ionale, \u00een reviste \u015ftiin\u0163ifice, tematice sau cu spectru mai larg, \u00een mediul didactic \u015fi de cercetare. El figureaza la loc de cinste pe panouri \u015fi \u00een reclame publicitare, este utilizat \u00een mass-media, precum \u015fi \u00een vorbirea curent\u0103, astfel \u00eenc\u00e2t tot ceea ce ne \u00eenconjoar\u0103 pare a fi devenit \u201esustenabil\u201d. Aceast\u0103 \u201einfla\u0163ie verbal\u0103\u201d poate conduce la pierderea sensului real al termenului, a substan\u0163ei sale, a\u015fa cum remarca cu subtilitate, cu secole \u00een urm\u0103,  poet britanic Alexander Pope (1688-1744): \u201eCuvintele sunt ca frunzele: acolo unde sunt prea abundente, rar g\u0103se\u015fti sub ele mult\u0103 substan\u0163\u0103\u201d<\/p>\n\n\n\n

    De\u015fi nu at\u00e2t de frecvent, termenul \u201esustainability\u201d este tradus \u015fi prin \u201edurabilitate\u201d, cuv\u00e2nt care, potrivit dic\u0163ionarului limbii rom\u00e2ne, semnific\u0103 \u201ecalitatea a ceea ce este durabil\u201d, adic\u0103 \u201etr\u0103inicie\u201d, \u201erezisten\u0163\u0103\u201d, \u201eviabilitate\u201d. Acesta este folosit, cu precau\u0163ie, de unii autori, fie \u00een mod distinct, fie ca un sinonim al cuv\u00e2ntului \u201esustenabilitate\u201d. Al\u0163ii asociaz\u0103 cei doi termeni, folosind binomul \u201edurabilitate\/sustenabilitate\u201d, ceea ce ar putea semnifica apropierea lor semantic\u0103, dar \u015fi o anumit\u0103 ambiguitate conceptual\u0103.<\/p>\n\n\n\n

    Cu toate acestea, legiuitorul  rom\u00e2n a ales s\u0103 utilizeze conceptul de \u201edurabilitate\u201d \u00een documentele de politic\u0103 \u015fi strategie na\u0163ional\u0103 privind dezvoltarea, \u00een traducerile reglement\u0103rilor \u015fi directivelor europene referitoare la transparen\u0163a actorilor economici si financiari, precum \u015fi \u00een \u00eentregul cadru legislativ destinat raport\u0103rii \u201eextra-financiare\u201d. De pild\u0103, \u00een versiunea \u00een limba rom\u00e2n\u0103 a Pactului verde european (COM(2019) 640 final ), termenele \u201edurabili\u201d \u015fi \u201edurabilitate\u201d sunt citate de peste 100 de ori; la fel \u00een Planul de ac\u021biune: finan\u021barea cre\u0219terii durabile (COM(2018) 97 final). Strategia pentru finan\u021barea tranzi\u021biei c\u0103tre o economie durabil\u0103 (COM(2021) 390 final) citeaz\u0103 aceste termene de peste 280 de ori. Institu\u021biile na\u021bionale, fie c\u0103 este vorba de Ministerul Finan\u021belor, de BCR sau de ASF, au optat, f\u0103r\u0103 excep\u021bie, pentru folosirea conceptului de \u201edurabilitate\u201d \u0219i nu a celui de \u201esustenabilitate\u201d \u00een legisla\u021bia de transpunere a regulamentelor \u0219i directivelor europene referitoare la raportarea privind durabilitatea.<\/p>\n\n\n\n

    Articolul integral : <\/em><\/strong>https:\/\/www.cafr.ro\/revista-practici-de-audit\/<\/a><\/p>\n\n\n\n

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    Ra\u021bionamentul profesional al auditorilor privind durabilitatea \u00een era IA: de la dileme reglementare \u0219i tehnice la distorsiuni algoritmice<\/strong><\/em><\/p>\n\n\n\n

    Professeur Maria NICULESCU<\/strong>, Profesor Alain BURLAUD<\/strong>, in Revista Audit financiar Anul XXIII, nr. 180 – 4\/2025<\/p>\n\n\n\n

    Profesia contabil\u0103, \u0219i \u00een special cea de auditor, se num\u0103r\u0103 printre cele mai impactate de dezvoltarea inteligen\u021bei artificiale (IA) \u0219i de reglement\u00e9rile recente \u00een materie de reporting<\/em> privind durabilitatea. Inteligen\u021ba artificial\u0103 schimb\u0103 profund metodele tradi\u021bionale de audit, transform\u00e2nd rolul, abordarea \u0219i responsabilit\u0103\u021bile auditorilor, impun\u00e2nd, implicit, noi competen\u021be.<\/p>\n\n\n\n

    \u00cen domeniul specific al auditului privnd durabilitatea, care cap\u0103t\u0103 o importan\u021b\u0103 cresc\u00e2nd\u0103 \u00een contextul cerin\u021belor sporite \u00een materie de transparen\u021b\u0103 \u0219i de responsabilitate ESG a \u00eentreprinderilor, aceast\u0103 transformare este deosebit de semnificativ\u0103. IA permite automatizarea \u0219i prelucrarea rapid\u0103 a unui volum mare de date provenite din rapoartesau baze de date externe, eliber\u00e2nd astfel auditorii de sarcinile repetitive. Teoretic, aceast\u0103 automatizare ar trebui s\u0103 permit\u0103 auditorilor s\u0103 se concentreze pe interpretarea rezultatelor, exercitarea rationamentului  profesional, luarea deciziilor critice \u0219i gestionarea problemelor privind durabilitatea. Dar \u00een practic\u0103 aceast\u0103 nou\u0103 realitate provoac\u0103 preocup\u0103ri majore \u00een r\u00e2ndul auditorilor,  gravit\u00e2nd \u00een jurul unei \u00eentreb\u0103ri centrale: care este cadrul conceptual \u00een m\u0103sur\u0103 s\u0103 ghideze formarea ra\u021bionamentului profesional privind durabilitatea, \u00eentr-un context de schimb\u0103ri reglementare profunde \u0219i tehnologii disruptive?<\/em><\/p>\n\n\n\n

    Neav\u00e2nd \u00eenc\u0103 perspectiva retrospectiv\u0103 necesar\u0103 asupra acestor practici \u0219i nici date empirice consolidate, acest articol se pozi\u021bioneaz\u0103 ca un eseu conceptual, av\u00e2nd ca obiectiv explorarea \u0219i \u00eembog\u0103\u021birea cadrului existent al reflec\u021biei auditorilor. Autorii propun o schi\u021b\u0103 de cadru conceptual pentru structurarea form\u0103rii ra\u021bionamentului profesional \u00een practicile de audit al durabilit\u0103\u021bii, integr\u00e2nd at\u00e2t normativitatea european\u0103 consolidat\u0103, c\u00e2t \u0219i transform\u0103rile disruptive generate de inteligen\u021ba artificial\u0103.<\/p>\n\n\n\n

    Cercetarea se bazeaz\u0103 pe o analiz\u0103 critic\u0103 a literaturii academice, a reglement\u0103rilor europene \u0219i interna\u021bionale, precum \u0219i pe experien\u021ba autorilor. Acestea sunt completate de o cercetare calitativ\u0103 bazat\u0103 pe metoda focus grup, ale c\u0103rei obiective vizeaz\u0103 validarea modelului teoretic propus \u0219i identificarea competen\u021belor emergente impuse de aceast\u0103 nou\u0103 paradigm\u0103 profesional\u0103.<\/p>\n\n\n\n

    Autorii au utilizat IA generativ\u0103 (versiunea GPT-4, 2025) pentru a aprofunda cercetarea documentar\u0103, \u00een special pentru colectarea de exemple empirice care sa ilustreaze contribu\u021biile, provoc\u0103rile tehnice \u0219i distorsiunile algoritmice ale tehnologiilor IA. <\/p>\n\n\n\n

    Autorii au fost distin\u0219i cu Premiul CAFR 2025, ca semn de recunoa\u0219tere pentru contribu\u021bia continu\u0103 la dezvoltarea profesiei de auditor financiar.<\/em><\/strong><\/p>\n\n\n\n

    Articolul integral<\/em><\/strong>: http:\/\/dx.doi.org\/10.20869\/AUDITF\/2025\/180\/022<\/a><\/p>\n<\/div><\/div>\n\n\n\n

    Maria NICULESCU, Cristina VOICU<\/strong>, Le passage du <\/em>soft law au <\/em>hard law en mati\u00e8re de durabilit\u00e9. L\u2019impact du nouveau rapport entre les r\u00e8gles de droits et la r\u00e9alit\u00e9 sociale sur la th\u00e9orie et la pratique du <\/em>management, \u00een revista Global Interferences of Knowledge Society, Valahian Journal of Economic Studies, 2025, https:\/\/reference-global.com\/journal\/VJES<\/a><\/p>\n\n\n\n

    Alain BURLAUD, Maria NICULESCU, Lorena PREDESCU<\/strong>), Expectation Gap : the Story of the Auditor’s Necessary and Impossible Mission Audit Financiar<\/em>, vol. XXII, n\u00b0 4(176) \/2024, pp. 695-723, Versiunea \u00een rom\u00e2n\u0103 : \u00ab Expectation gap: istoria unei misiuni necesare \u015fi imposibile a auditorului \u00bb, Audit Financiar<\/em>, Audit Financiar, vol. XXII, no. 4(176)\/2024, pp. 695-723, http:\/\/dx.doi.org\/10.20869\/AUDITF\/2024\/176\/023<\/a><\/p>\n\n\n\n

    Burlaud, A., & Niculescu, M<\/strong>. (2025). L’audit expectation gap: Les auditeurs face \u00e0 une injonction paradoxale. Revue du Financier, 47<\/em>(269), https:\/\/larevuedufinancier.fr\/<\/a><\/p>\n\n\n\n

    Maria NICULESCU, Alain BURLAUD<\/strong>, La d\u00e9claration de durabilit\u00e9 : recherche d\u2019un nouveau rapport entre les r\u00e8gles de droit et la r\u00e9alit\u00e9 sociale Revue Interdisciplinaire Droit et Organisations<\/em>, n\u00b0 6, 2023, p. 13 \u00e0 46. https:\/\/www.revue-rido.com\/wp-content\/uploads\/RIDO-6-Revue-Interdisciplinaire-Droit-et-Organisations-2023-BP.pdf<\/a><\/p>\n\n\n\n

    Maria NICULESCU, Alain BURLAUD<\/strong>, From Non-Financial Disclosure to Sustainability Reporting: New Challenge for Financial Analysts and Auditors , Audit Financiar <\/em>n\u00b0 4, 2023, p. 685 \u00e0 714. Traduit en roumain : De la declara\u0163ia nefinanciar\u0103 la raportarea privind durabilitatea : noi provoc\u0103ri pentru anali\u015ftii \u015fi auditorii financiari, Audit Financiar <\/em>n\u00b0 4, 2023, p. 581 \u00e0 611. https:\/\/auditfinanciar.cafr.ro\/<\/a><\/p>\n\n\n\n

    Alain BURLAUD, Maria NICULESCU<\/strong>, Reflec\u021bii asupra conceptului de autoritate: cazul regulilor contabile, <\/em>(avec Maria NICULESCU), Audit Financiar, <\/em>n\u00b0 166, 2\/2020, p. 187 \u00e0 193<\/em>, Audit Financiar,<\/em> n\u00b0 166, 2\/2020, p. 275 \u00e0 281.https:\/\/auditfinanciar.cafr.ro\/<\/a><\/p>\n\n\n\n

    Alain BURLAUD, Maria NICULESCU<\/strong>, Un droit comptable ouvert au jugement professionnel : menace ou opportunit\u00e9, Revue fran\u00e7aise de comptabilit\u00e9<\/em>, n\u00b0 500, juillet-ao\u00fbt 2016, p. 62 \u00e0 66.https:\/\/auditfinanciar.cafr.ro\/<\/a><\/p>\n\n\n\n

    <\/p>","protected":false},"excerpt":{"rendered":"

    Raisonnement professionnel des auditeurs sur la durabilit\u00e9 \u00e0 l'\u00e8re de l'IA : des dilemmes r\u00e9glementaires et techniques aux distorsions algorithmiques Professeur Maria NICULESCU, Professeur...<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_kadence_starter_templates_imported_post":false,"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[13],"tags":[],"class_list":["post-4066","post","type-post","status-publish","format-standard","hentry","category-resurse"],"_links":{"self":[{"href":"https:\/\/durabilitate.ro\/french\/wp-json\/wp\/v2\/posts\/4066","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/durabilitate.ro\/french\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/durabilitate.ro\/french\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/durabilitate.ro\/french\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/durabilitate.ro\/french\/wp-json\/wp\/v2\/comments?post=4066"}],"version-history":[{"count":28,"href":"https:\/\/durabilitate.ro\/french\/wp-json\/wp\/v2\/posts\/4066\/revisions"}],"predecessor-version":[{"id":4391,"href":"https:\/\/durabilitate.ro\/french\/wp-json\/wp\/v2\/posts\/4066\/revisions\/4391"}],"wp:attachment":[{"href":"https:\/\/durabilitate.ro\/french\/wp-json\/wp\/v2\/media?parent=4066"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/durabilitate.ro\/french\/wp-json\/wp\/v2\/categories?post=4066"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/durabilitate.ro\/french\/wp-json\/wp\/v2\/tags?post=4066"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}