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Book part
Publication date: 27 January 2014

Camelia Iuliana Lungu, Chiraţa Caraiani and Cornelia Dascălu

This study analyses the scope of social and environmental reporting from the perspective of integrating it in financial reporting and comments on a new approach regarding the…

Abstract

Purpose

This study analyses the scope of social and environmental reporting from the perspective of integrating it in financial reporting and comments on a new approach regarding the presentation of social and environmental information in the annual reports from Romanian companies’ perspective.

Methodology

A literature review introduces and justifies the second part of the research. The latter is organised as an exploratory study based on interviews. It presents the current state of Romanian companies’ availability for reconsidering financial reporting from the perspective of corporate social responsibility.

Findings

While social and environmental involvement of Romanian companies is at an early stage, there is a basis for future development of corporate reporting by addressing social and environmental aspects. We noticed that companies have the tendency of responding rather to a mandatory framework than a voluntary one.

Research limitations

The limitations of the research are linked to the study population. The small number of Romanian companies that publicly manifest interest for social responsibility determined the choice of a qualitative instead of a quantitative research.

Social implications

The exploratory study based on the case of Romania accompanies the present state of non-financial versus financial reporting in order to highlight measurable and non-measurable, but relevant, information to be considered in a future reporting framework.

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.

Details

Accounting in Central and Eastern Europe
Type: Book
ISBN: 978-1-78190-939-3

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The Emergence of Teacher Education in Zambia
Type: Book
ISBN: 978-1-78756-560-9

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The Emergence of Teacher Education in Zambia
Type: Book
ISBN: 978-1-78756-560-9

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Youth Exclusion and Empowerment in the Contemporary Global Order: Contexts of Economy, Education and Governance
Type: Book
ISBN: 978-1-80262-497-7

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Leadership and Power in International Development
Type: Book
ISBN: 978-1-78754-116-0

Book part
Publication date: 8 November 2021

Masudul Hasan Adil, Neeraj R. Hatekar and Taniya Ghosh

One of the most significant changes in monetary economics at the beginning of the twenty-first century has been the virtual disappearance of what was once a dominant focus, the…

Abstract

One of the most significant changes in monetary economics at the beginning of the twenty-first century has been the virtual disappearance of what was once a dominant focus, the role of money in monetary policy, and parallelly, the disappearance of the liquidity preference-money supply (LM) curve. Economists used to consider monetary policy with the help of the LM curve as part of the analytical framework which captures the demand for money. However, the workhorse model of modern monetary theory and policy, the New Keynesian Dynamic Stochastic General Equilibrium (DSGE) framework, only comprises the dynamic investment-savings (IS) curve, the New Keynesian (NK) Phillips curve, and a monetary policy rule. The monetary policy rule is generally known as the Taylor rule. It relates the nominal interest rate to the output-gaps and inflation-gaps, but typically not to either the quantity or the growth rate of money. This change in the modern monetary model reflects how the central banks make monetary policy now. This study provides a detailed discussion on the role of money in monetary policy formulation in the context of the NK and the New Monetarist perspectives. The pros and cons of abandonment of money or the LM curve from monetary policy models have been discussed in detail.

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Environmental, Social, and Governance Perspectives on Economic Development in Asia
Type: Book
ISBN: 978-1-80117-594-4

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Entrepreneurship Education in Africa: A Contextual Model for Competencies and Pedagogies in Developing Countries
Type: Book
ISBN: 978-1-83909-702-7

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The Entrepreneurial Dilemma in the Life Cycle of the Small Firm
Type: Book
ISBN: 978-1-78973-315-0

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Book part (8)
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