Purpose The purpose of this chapter is to contribute to the understanding of environmental reporting differences in the case of Romanian entities. In order to achieve this purpose, we analyze environmental reporting differences for Romanian listed companies using legitimacy theory as a...

Purpose We propose a research design involving the use of Bloom’s taxonomy both in facilitating the teaching–learning process and in the educator assessing students’ final grades. The latter are compared with students’ self-acknowledged grades. Testing is done by considering a sample of...