The established European targets should play a leading role in the complex economic process of energy consumption, and the emerging countries have to consider their implications for adjusting the energy policies at national level. This paper develops investigations on the causality relationship...

The paper aims to revisit the relationship between reporting companies’ characteristics and the importance assigned to social and environmental disclosure, using statistical correlations. We conducted a content analysis on the extent of sustainability reports of the largest 50 companies...

The need to integrate sustainability among the skills of specialists in economics and its accreditation for the university curricula was recognized in academic literature for over twenty years. Using the literature review and documentation, the present paper identifies the key factors in the...

The complex process of monitoring entities environmental impact entails ability, respect for the environment and reduction of the ecological footprint. This research defines Romanian trends as regards the effects and actions to adapt to climate change and characterizes corporate management in...

In recent times the demand for disclosure of listed companies has dramatically increased and the failures of large companies listed on the most important stock exchanges have placed extra pressure on listed companies and standard setters for the increase in the quality of corporate reporting...

Purpose – The purpose of this paper is to examine the externalities in social environmental accounting. Design/methodology/approach – The paper is based on the fundamental research that is related to inductive accounting theory and uses scientific methods for identification of theoretical...

A set of recent international studies reveal the scarcity of coherent entity-level estimation systems able to lead to an adequate identification and valuation of social and environmental performance, despite the large number of entities claiming their concern for the environmental impact of...

The present study promotes arguments for reporting improvement to support stakeholders’ confidence and proposes possible policies and strategies for social and environmental reporting, resulting from European companies’ activity. We examined the information disclosed in annual reports and...

Energy is a major component of the economy, both as a sector in itself and as an input factor to all other economic activities. This sector is facing major challenges regarding increasing oil prices, severity of climate change or extremely complex implications of the global financial crisis....

The paper debates solutions, points of view and a commune language for Green Accounting. The main purposes of our research are the following: 1.Define the object of Green Accounting 2.Scope 3.Theory and specific practices 4.Disclosure and financial analysis 5.Romanian experience in Green...