The Environmental Reporting Practices in Romania
The aim of this paper is to present the merit of voluntary environmental information in the sustainability reports of the Romanian companies on the Global Reporting Initiative (GRI) website (year 2018). The paper is based on a qualitative research on Triple Bottom Line Reporting (TBL) the initial st...
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| Format: | Article |
| Language: | English |
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Ovidius University Press
2020-01-01
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| Series: | Ovidius University Annals: Economic Sciences Series |
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| Online Access: | https://stec.univ-ovidius.ro/html/anale/RO/wp-content/uploads/2021/03/Section%201/7.pdf |
| Summary: | The aim of this paper is to present the merit of voluntary environmental information in the sustainability reports of the Romanian companies on the Global Reporting Initiative (GRI) website (year 2018). The paper is based on a qualitative research on Triple Bottom Line Reporting (TBL) the initial structure of non-financial information. The research method is expected to be based on scoring, thus showing the level of conformity of reports based on literature analysis and the influence of the three types of isomorphism mechanisms This paper reveals the level of conformity of Romanian companies using the sustainability reports in accordance with the conceptual framework of TBL and GRI. |
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| ISSN: | 2393-3127 2393-3127 |