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Assessing the Actual Stage of Social and Environmental Reporting of the Companies Listed at Bucharest Stock Exchange

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  • Mihaela Turturea

    (Bucharest University of Economic Studies, Romania)

Abstract

Transparency is becoming a worldwide necessity determined by the increasing demand of responsible actors regarding certain justification related to the impact of different entities towards the environment. Within an economic environment described by complexity, continuous change and development our paper aims to provide an image of contemporary reporting practices in a developing country with regard to the inclusion of social and environmental aspects within reporting practices. This paper aims at examining the extent to which the Bucharest Stock Exchange listed companies belonging to premium and standard categories report on CSR and the way stock price evolution can be explained through financial profitability, size, leverage, industry and CSR disclosures. The results achieved show that there is a concern among Romanian listed companies to include environmental and social disclosures in their reporting practices during 2001-2014 analyzed period, a significant number of companies reporting on CSR aspects.

Suggested Citation

  • Mihaela Turturea, 2016. "Assessing the Actual Stage of Social and Environmental Reporting of the Companies Listed at Bucharest Stock Exchange," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 15(1), pages 90-111, March.
    • Handle: RePEc:ami:journl:v:15:y:2016:i:1:p:90-111
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    More about this item

    Keywords

    social and environmental reporting; complexity; Bucharest Stock Exchange; CSR disclosure; stock price;
    All these keywords.

    JEL classification:

    • Q50 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - General
    • M20 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - General
    • C10 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods and Methodology: General - - - General

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