Abstract: By this paper we aim to emphasize the regulatory framework and the content of non-financial reporting, as well as the importance of presenting this information, which facilitate the development and/or the consolidation of a responsible business model. The professional accountants have a major responsibility in the capital employment process and must have an integrated thinking by their role in the audit councils and the audit commissions, as financial managers, and within the positions in the financial field in order to inform the organisations’ decision-makers and the investors with regard to the opportunities and risks related to sustainability.