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...

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...

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...

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’...

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...