Fiscal and Accounting Aspects in the Field of Renewable Energy in Romania
AbstractFor the time being, the society is facing serious problems related to the environmental protection. These problems are closely linked with the needs of the human community, needs which are permanently growing as compared to the resources which are more and more limited. After the accession to the European Union, among the business entities appears the concept of corporate social responsibility. The large multinational company successfully enrol themselves in the development of this concept. The field of renewable energy is only a part of the whole. The need to study the field of renewable energy is given by the novelty and importance of this field at national and international level. The alignment to the European standards is the prerequisite for the start of this research. I followed the fiscal and accounting approach of green certificates. Green certificates are one of the instruments through which investors, business entities, corporations demonstrate their commitment to the protection of the environment. Starting from the general to the particular, I noticed the accounting and fiscal approach of green certificates in one of the biggest corporations on the Romanian market, which produces and sells green certificates.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
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): 3 (July)
Contact details of provider:
Web page: http://hrmars.com/index.php/pages/detail/Accounting-Finance-Journal
Renewable energy; green certificates; corporate social responsibility;
You can help add them by filling out this form.
reading list or among the top items on IDEAS.Access and download statisticsgeneral information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Hassan Danial Aslam).
If references are entirely missing, you can add them using this form.