The Degree of Reporting of the Environmental Information by the Economic Entities in Romania
AbstractThrough this scientific paper, the authors aim to highlight the importance of environmental reporting for the economic entities in Romania. Considering the stage of the researches undertaken by the specialized literature up to the recent realizations of different specialists on environmental reporting by the economic entities from different activity domains, the authors of this paper demonstrate the importance of the elaboration and of the publication of the information concerning the environment, by means of the environment reports that permit a general perspective on the activity of the economic entities, on the shortcomings and disturbances appeared during the activity and on the opportunity of taking the best corrective measures in order to attain the goals established through the corporate strategy. Environmental reporting - an important communication tool that can assure a greater transparency and a better engagement with the stakeholders - is part of the sustainable and voluntary reporting that seems to be guided by the pressures of the market . Following the study undertaken on a national level, we have noticed that so far there is no regulation to oblige the economic entities in Romania to provide the information users with separate environmental reports or specific information concerning the environmental impact, so that the commitment of the entity to the environmental information users remains an option, and not an obligation, for the corporate leadership. The paper ends with the authors’ conclusions concerning the enlargement of the framework of successful implementation of the environmental reports in the economic entities of Romania.
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Bibliographic InfoArticle provided by Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences in its journal International Journal of Academic Research in Accounting, Finance and Management Sciences.
Volume (Year): 3 (2013)
Issue (Month): 2 (April)
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Web page: http://hrmars.com/index.php/pages/detail/Accounting-Finance-Journal
Information; environmental report; environment; economic entities;
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