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The Relationship between Environmental Reporting and Corporate Governance Characteristics of Romanian Listed Entities


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  • Ionel-Alin IENCIU

    (Babeº-Bolyai University, Romania)

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    Within this study, we have focused on factors related to the entity, such as the internal characteristics, consisting mainly in how the entity is managed, in order to identify the existence of certain associations between the characteristics of corporate governance and the existence of environmental reporting in the case of the Romanian companies listed at Bucharest Stock Exchange. We have suggested a model comprising corporate governance characteristics such as size and structure of the board, existence of the board committees and the practice of separation between Chief Executive Officer and Chairman of the board. We found that board independence and board size are factors that explain the level of environmental reporting within Romanian companies. For assuring a high transparency level of environmental performance within a company, the board of directors should ensure a sufficient number of independent members able to exercise an independent reasoning in order to solve potential conflicts of interests.

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    Bibliographic Info

    Article provided by Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies in its journal Journal of Accounting and Management Information Systems.

    Volume (Year): 11 (2012)
    Issue (Month): 2 (June)
    Pages: 267-294

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    Handle: RePEc:ami:journl:v:11:y:2012:i:2:p:267-294

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    Keywords: Corporate Governance; Board Independence; Environmental Reporting; Listed Companies; Bucharest Stock Exchange; Romania;

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    Cited by:
    1. Razvan V. Mustata & Carmen Giorgiana Bonaci & Cristina Hintea & Bogdana Neamtu, 2013. "Business Education For Sustainable Development: The Case of Romanian Universities," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 15(Special 7), pages 802-818, November.
    2. Victor-Octavian Müller & Ionel-Alin Ienciu & Carmen Giorgiana Bonaci & Crina Ioana Filip, 2014. "Board Characteristics Best Practices and Financial Performance. Evidence from the European Capital Market," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 36(16), pages 672, May.


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