Corporate Social Responsibility has emerged as one of the main topics of the current economic environment, hence the accounting literature. This paper establishes the characteristics of CSR research and the contribution of authors to the incremental knowledge within Romanian context. It is a...

Purpose This study analyses the scope of social and environmental reporting from the perspective of integrating it in financial reporting and comments on a new approach regarding the presentation of social and environmental information in the annual reports from Romanian companies’...

Traditional accounting has lost its instrumental ability of entailing the informational dimensions that are requested in the process of comprehending the phenomenon of identifying and reporting entity's activity in the context of sustainable development. We would venture to suggest that the...