Thursday, 25 November 2010

Wseas Transactions

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Transactions ID Number: 19-746
Full Name: Ienciu Ionel Alin
Position: Assistant Professor
Age: ON
Sex: Male
Address: Ciresilor Street, no. 46, Cluj Napoca
Country: ROMANIA
Tel: 0040745249709
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E-mail address: alin.ienciu@econ.ubbcluj.ro
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Title of the Paper: Environmental reporting within the Romanian companies
Authors as they appear in the Paper: Ienciu Alin, Muller Victor, Matis Dumitru
Email addresses of all the authors: alin.ienciu@econ.ubbcluj.ro, victor.muller@econ.ubbcluj.ro
Number of paper pages: 9
Abstract: The paper reflects the quality of environmental information voluntarily reported by Romanian listed companies. The study is conducted as a research paper which analyzes and explains using content analyses the quality of environmental reporting across Romanian listed companies. We concluded that the low quality of environmental reporting in this case of Romanian companies is showing that the environmental information provided by the Romanian companies is incomplete and irrelevant, environmental accounting and reporting remaining a challenge for the accounting profession and for researchers from Romania. Environmental reporting in the case of Romanian listed companies could be explained from legitimacy theory perspective.
Keywords: environmental, disclosure, Romania, Hungary, environmental information
EXTENSION of the file: .doc
Special (Invited) Session: Environmental Responsibility within Romanian Companies
Organizer of the Session: 648-243
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