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The Environmental Reporting Practices in Romania

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  • Alexandra-Oana Marinescu

    (The Bucharest University of Economic Studies)

Abstract

The aim of this paper is to present the merit of voluntary environmental information in the sustainability reports of the Romanian companies on the Global Reporting Initiative (GRI) website (year 2018). The paper is based on a qualitative research on Triple Bottom Line Reporting (TBL) the initial structure of non-financial information. The research method is expected to be based on scoring, thus showing the level of conformity of reports based on literature analysis and the influence of the three types of isomorphism mechanisms This paper reveals the level of conformity of Romanian companies using the sustainability reports in accordance with the conceptual framework of TBL and GRI.

Suggested Citation

  • Alexandra-Oana Marinescu, 2020. "The Environmental Reporting Practices in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 44-48, December.
    • Handle: RePEc:ovi:oviste:v:xx:y:2020:i:2:p:44-48
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    File URL: https://stec.univ-ovidius.ro/html/anale/RO/wp-content/uploads/2021/03/Section%201/7.pdf
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    References listed on IDEAS

    as
    1. Flower, John, 2015. "The International Integrated Reporting Council: A story of failure," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 1-17.
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    More about this item

    Keywords

    environmental reporting; sustainability reports; TBL; isomorphism; GRI;
    All these keywords.

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility

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