Originality of the chapter
The study advances new lines in accounting research by confronting the national and international perspectives of social and environmental reporting. Debates and arguments on the research results add value and utility to the research.
This work was supported by CNCSIS-UEFISCDI, project number PNII-IDEI ID 1819/2008, Research regarding reassessment of financial reporting in the light of risks and uncertainties generated by contingent social and environmental factors. We appreciate helpful comments and recommendation of the reviewers and editors of the book series Research in Accounting in Emerging Economies, for their constructive suggestions for improvement. We are also grateful for all the comments and recommendation given by the reviewers and participants of 23rd International Congress on Social and Environmental Accounting Research, St. Andrews, United Kingdom, September 2011, on the first draft of this chapter presented at the conference.
Lungu, C.I., Caraiani, C. and Dascălu, C. (2014), "Reconsidering financial reporting from the perspective of corporate social and environmental responsibility. Romanian companies’ approach", Accounting in Central and Eastern Europe (Research in Accounting in Emerging Economies, Vol. 13), Emerald Group Publishing Limited, pp. 205-234. https://doi.org/10.1108/S1479-3563(2013)0000013014Download as .RIS
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