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The Degree of Reporting of the Environmental Information by the Economic Entities in Romania


  • Victor Munteanu

    () (Dimitrie Cantemir Christian University)

  • Geanina-Sorina Stanescu

    () (Valahia University, Targoviste)

  • Ileana-Sorina Boca Rakos

    () (Valahia University, Targoviste)


Through 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 [1]. 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.

Suggested Citation

  • Victor Munteanu & Geanina-Sorina Stanescu & Ileana-Sorina Boca Rakos, 2013. "The Degree of Reporting of the Environmental Information by the Economic Entities in Romania," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 3(2), pages 78-83, April.
  • Handle: RePEc:hur:ijaraf:v:3:y:2013:i:2:p:78-83

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    References listed on IDEAS

    1. Bose, Indranil & Anand, Paul, 2007. "On returns policies with exogenous price," European Journal of Operational Research, Elsevier, vol. 178(3), pages 782-788, May.
    2. Martin A. Lariviere & Evan L. Porteus, 2001. "Selling to the Newsvendor: An Analysis of Price-Only Contracts," Manufacturing & Service Operations Management, INFORMS, vol. 3(4), pages 293-305, May.
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    4. Zhang, Michael & Bell, Peter C. & Cai, Gangshu (George) & Chen, Xiangfeng, 2010. "Optimal fences and joint price and inventory decisions in distinct markets with demand leakage," European Journal of Operational Research, Elsevier, vol. 204(3), pages 589-596, August.
    5. Yao, Z. & Leung, Stephen C.H. & Lai, K.K., 2008. "Analysis of the impact of price-sensitivity factors on the returns policy in coordinating supply chain," European Journal of Operational Research, Elsevier, vol. 187(1), pages 275-282, May.
    6. Lau, Hon-Shiang & Lau, Amy Hing-Ling, 1999. "Manufacturer's pricing strategy and return policy for a single-period commodity," European Journal of Operational Research, Elsevier, vol. 116(2), pages 291-304, July.
    7. Barry Alan Pasternack, 1985. "Optimal Pricing and Return Policies for Perishable Commodities," Marketing Science, INFORMS, vol. 4(2), pages 166-176.
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