Research Question - Is there an association between ESG factors disclosure and the firm's value for the companies acting in energy sector? Motivation - Identifying whether a connection exists between the ESG factors disclosure and firm's value is a current and much debated matter, with a focus...

Research Question- Which are the trends and the impact in the research area covering corporate governance in sensitive industries? Motivation- The research enhances prior literature on corporate governance under specific risk, uncertainty and socio-economic conditions. The referenced topics and...

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...

Motivation- The relationship between ESG factors and sustainability is a widely debated topic in the literature, but to our knowledge, there is a gap concerning the investigation of links between groups formed with ESG and other sustainability concepts, such as corporate social responsibility...

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...

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...