Voluntary Environmental Reporting in Romania
Författare
Summary, in English
Abstract in Undetermined
Today, thousands of leading companies issue voluntary environmental, CSR or sustainability reports with Europe holding more than 50 per cent of all reports published world-wide. It seems like voluntary reporting is here to stay for the time being. In contrast to the development and implementation of such practices in Western Europe, we do not have much knowledge about the situation of reporting in transition economies of Central and Eastern Europe. Furthermore, besides the cultural differences, little is known about how eastern companies perceive the value of environmental and social reporting. Identifying this gap in the literature this paper aims to bring some clarification on the issue, by performing an exploratory investigation of Romanian companies. As findings indicate, despite the incipient stages of public disclosure of environmental information, Romanian enterprises are ready to catch up with Western practices.
Today, thousands of leading companies issue voluntary environmental, CSR or sustainability reports with Europe holding more than 50 per cent of all reports published world-wide. It seems like voluntary reporting is here to stay for the time being. In contrast to the development and implementation of such practices in Western Europe, we do not have much knowledge about the situation of reporting in transition economies of Central and Eastern Europe. Furthermore, besides the cultural differences, little is known about how eastern companies perceive the value of environmental and social reporting. Identifying this gap in the literature this paper aims to bring some clarification on the issue, by performing an exploratory investigation of Romanian companies. As findings indicate, despite the incipient stages of public disclosure of environmental information, Romanian enterprises are ready to catch up with Western practices.
Avdelning/ar
Publiceringsår
2006
Språk
Engelska
Sidor
487-509
Publikation/Tidskrift/Serie
Environmental Engineering and Management Journal
Volym
5
Issue
3
Dokumenttyp
Artikel i tidskrift
Förlag
Gh. Asachi Technical University of Iasi, Romania
Ämne
- Social Sciences Interdisciplinary
Nyckelord
- Environmental reporting
Status
Published
ISBN/ISSN/Övrigt
- ISSN: 1582-9596