Corporate governance techniques and their efficiency resonate on both the entity's financialindicators and also on non-financial results. Over the past few years, the quality of the managerialdecision is measured by a range of indicators defined in correlation with the nature of the entity'soperations, the economic sector of the activity, acknowledging the regulations in force or takinginto consideration various political reasons. This paper in concerned on assessing the causal relationship between the quality of managerialdecision in Romania and compliance to the global regulations on sustainability and claimingresponsibility. At the same time, debates regarding the act of accountability or the process ofdecision making, as the essence of the integrated corporate system, should be explored in order tobring added value to the economy of an entity.