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CSR and Environmental Reporting in the Czech Republic and Romania: Country Comparison of Rules and Practices

Author

Listed:
  • Irena JINDRICHOVSKA

    (College of Economics and Management, Prague, the Czech Republic)

  • Irina PURCAREA

    (The Bucharest Academy of Economic Studies, Romania)

Abstract

This paper focuses on the development of corporate social responsibility, with special emphasis on environmental issues in two countries that have recently joined the EU: the Czech Republic and Romania. The article analyses the short tradition of Corporate Social Responsibility reporting in both countries and the current state of development, as well as its future perspectives. The paper also deals with the recent developments of environmental reporting in the Czech Republic and Romania, and plans to introduce some basics of environmental reporting into compulsory reporting statements in the Czech Republic. This is then compared it with country-specific approach in Romania. On the Czech side, the comparison is drawn from two short case studies of the Czech heavy industry sector. Similarly, in Romania, the approach is documented on companies from the energy sector and a major shipyard, representing the approach of Romanian heavy industry sector. We conclude that the standard of CSR and environmental reporting is based on the same principles in both countries, but the particular approaches differ. Non-prescriptive approach to environmental reporting should be adopted in the Czech Republic, similarly to other developed countries. Furthermore, in our opinion, more systematic regulatory approach may be adopted in Romania.

Suggested Citation

  • Irena JINDRICHOVSKA & Irina PURCAREA, 2011. "CSR and Environmental Reporting in the Czech Republic and Romania: Country Comparison of Rules and Practices," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 10(2), pages 202-227, June.
  • Handle: RePEc:ami:journl:v:10:y:2011:i:2:p:202-227
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    Citations

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    Cited by:

    1. Mohamed Chelli & Sylvain Durocher & Anne Fortin, 2018. "Normativity in Environmental Reporting: A Comparison of Three Regimes," Journal of Business Ethics, Springer, vol. 149(2), pages 285-311, May.
    2. Burritt, Roger & Schaltegger, Stefan, 2014. "Accounting towards sustainability in production and supply chains," The British Accounting Review, Elsevier, vol. 46(4), pages 327-343.
    3. Radka MacGregor Pelikánová & Robert K. MacGregor, 2020. "The EU Puzzling CSR Regime and the Confused Perception by Ambassadors of Luxury Fashion Businesses: A Case Study from Pařížská," Central European Business Review, Prague University of Economics and Business, vol. 2020(3), pages 74-108.
    4. Irena Jindřichovská & Dana Kubíčková & Mihaela Mocanu, 2020. "Case Study Analysis of Sustainability Reporting of an Agri-Food Giant," Sustainability, MDPI, vol. 12(11), pages 1-19, June.
    5. Dragos Andrei STOICA, 2021. "The Road to Sustainable Development. The Case of Romania," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 22(4), pages 600-607, October.
    6. Mihai Carp & Leontina Păvăloaia & Mihai-Bogdan Afrăsinei & Iuliana Eugenia Georgescu, 2019. "Is Sustainability Reporting a Business Strategy for Firm’s Growth? Empirical Study on the Romanian Capital Market," Sustainability, MDPI, vol. 11(3), pages 1-21, January.
    7. Marian Socoliuc & Cristina-Gabriela Cosmulese & Marius-Sorin Ciubotariu & Svetlana Mihaila & Iulia-Diana Arion & Veronica Grosu, 2020. "Sustainability Reporting as a Mixture of CSR and Sustainable Development. A Model for Micro-Enterprises within the Romanian Forestry Sector," Sustainability, MDPI, vol. 12(2), pages 1-34, January.
    8. Julia Cohen & Carina Marques & Joana Lameira & Maria José Sousa & Manuel Au-Yong-Oliveira, 2020. "The Interrelationship between Corporate Social Responsibility and Strategic Innovation In Aveiro-based Startups," International Journal of Business Research and Management (IJBRM), Computer Science Journals (CSC Journals), vol. 11(3), pages 65-86, December.
    9. Adriana Tiron-Tudor & Cristina Silvia Nistor & Cristina Alexandrina ªtefãnescu & Gianluca Zanellato, 2019. "Encompassing Non-Financial Reporting in A Coercive Framework for Enhancing Social Responsibility: Romanian Listed Companies’ Case," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 21(52), pages 590-590, August.
    10. Theodore Metaxas & Maria Tsavdaridou, 2017. "Environmental Policy and CSR in Petroleum Refining Companies in Greece: Content and Global Reporting Initiative (GRI) Analysis," Journal of Environmental Assessment Policy and Management (JEAPM), World Scientific Publishing Co. Pte. Ltd., vol. 19(03), pages 1-29, September.
    11. Ionica Oncioiu & Anca-Gabriela Petrescu & Florentina-Raluca Bîlcan & Marius Petrescu & Delia-Mioara Popescu & Elena Anghel, 2020. "Corporate Sustainability Reporting and Financial Performance," Sustainability, MDPI, vol. 12(10), pages 1-13, May.
    12. Dragos Andrei STOICA, 2021. "Sustainable Development and CSR Practices in an Emerging Economy," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 2, pages 193-201.

    More about this item

    Keywords

    Corporate social responsibility; environmental accounting; sustainable development; Czech Republic; Romania;
    All these keywords.

    JEL classification:

    • Q58 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environmental Economics: Government Policy

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