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Innovations In Social And Environmental Reporting Based On The Knowledge Of Stakeholders’ Information Needs

Author

Listed:
  • GUSE Gina Raluca

    (Academy of Economic Studies, Bucharest, Faculty of Accounting and Management Information Systems)

  • CARAIANI Chirata

    (Academy of Economic Studies, Bucharest, Faculty of Accounting and Management Information Systems)

  • DASCALU Cornelia

    (Academy of Economic Studies, Bucharest, Faculty of Accounting and Management Information Systems)

  • LUNGU Camelia Iuliana

    (Academy of Economic Studies, Bucharest, Faculty of Accounting and Management Information Systems)

Abstract

Starting form the accounting status as a social and institutional practice and the economic role of financial reporting, the paper addresses the issue of social and environmental accounting and reporting regulation.We propose an analysis of the main rep

Suggested Citation

  • GUSE Gina Raluca & CARAIANI Chirata & DASCALU Cornelia & LUNGU Camelia Iuliana, 2009. "Innovations In Social And Environmental Reporting Based On The Knowledge Of Stakeholders’ Information Needs," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 3(1), pages 979-985, May.
    • Handle: RePEc:ora:journl:v:3:y:2009:i:1:p:979-985
    as

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    References listed on IDEAS

    as
    1. Michael C. Jensen, 2010. "Value Maximization, Stakeholder Theory, and the Corporate Objective Function," Journal of Applied Corporate Finance, Morgan Stanley, vol. 22(1), pages 32-42, January.
    2. David L. Owen & Tracey Swift & Karen Hunt, 2001. "Questioning the Role of Stakeholder Engagement in Social and Ethical Accounting, Auditing and Reporting," Accounting Forum, Taylor & Francis Journals, vol. 25(3), pages 264-282, September.
    3. Jesse Dillard & Darrell Brown & R. Scott Marshall, 2005. "An environmentally enlightened accounting," Accounting Forum, Taylor & Francis Journals, vol. 29(1), pages 77-101, March.
    4. Anthony Hopwood, 1992. "Accounting calculation and the shifting sphere of the economic," European Accounting Review, Taylor & Francis Journals, vol. 1(1), pages 125-143.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    social and environmental reporting; voluntary disclosure; regulation; shareholder value; stakeholder value; risk;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • Q51 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Valuation of Environmental Effects
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth
    • Q57 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Ecological Economics

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