TY  - CHAP
AB  - Purpose The purpose of this chapter is to contribute to the understanding of environmental reporting differences in the case of Romanian entities. In order to achieve this purpose, we analyze environmental reporting differences for Romanian listed companies using legitimacy theory as a theoretical background.Design/methodology/approach We conduct a quantitative research on the Romanian entities listed on the Bucharest Stock Exchange (BSE).Findings The quality and quantity of environmental information reported by Romanian company still suffer from irrelevancy and incompleteness. The factors explaining the variation of environmental reporting in the case of Romanian listed companies are the export sales percentage, the BSE category, and size of the company, which demonstrate that larger companies tend to disclose more environmental information to respond to the pressure and to maintain their legitimacy.Research limitations/implications The present study uses the content analysis as a research technique of 64 annual reports of Romania listed entities on the BSE. In this regard, a limitation of the study can be the sample size that can be extended and also the content analysis that can be considered subjective.Practical and social implications The chapter is of interest to anyone involved in the process of environmental disclosure, either as entity or other stakeholders.Originality/value The chapter supplements previous studies regarding environmental disclosure and the theories or factors that can explain environmental reporting differences.
VL  - 13
SN  - 978-1-78190-939-3, 978-1-78190-938-6/1479-3563
DO  - 10.1108/S1479-3563(2013)0000013015
UR  - https://doi.org/10.1108/S1479-3563(2013)0000013015
AU  - Ienciu Ionel-Alin
PY  - 2014
Y1  - 2014/01/01
TI  - Environmental Disclosure of Romanian Listed Entities
T2  - Accounting in Central and Eastern Europe
T3  - Research in Accounting in Emerging Economies
PB  - Emerald Group Publishing Limited
SP  - 235
EP  - 254
Y2  - 2024/04/19
ER  -