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2012•RePEc: Research Papers in EconomicsOpen access

Comments on “The Relationship between Environmental Reporting and Corporate Governance Characteristics of Romanian Listed Entities”

Gheorghita Diaconu

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Abstract

In the current economic context, when practice has shown that an increased transparency on risks is required and when non-financial risks are regarded, due to their financial implications, as part of the financial area, the paper presents in a clear manner the way in which Romanian companies disclose environmental information and the link between corporate governance characteristics and companies’ reporting on environmental related matters.

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In the current economic context, when practice has shown that an increased transparency on risks is required and when non-financial risks are regarded, due to their financial implications, as part of the financial area, the paper presents in a clear manner the way in which Romanian companies disclose environmental information and the link between corporate governance characteristics and companies’ reporting on environmental related matters.

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Available abstract

In the current economic context, when practice has shown that an increased transparency on risks is required and when non-financial risks are regarded, due to their financial implications, as part of the financial area, the paper presents in a clear manner the way in which Romanian companies disclose environmental information and the link between corporate governance characteristics and companies’ reporting on environmental related matters.

Key concepts: Romanian, Accounting, Corporate governance, Transparency (behavior), Business, Environmental reporting, Context (archaeology), Finance

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