INNOVATIONS IN SOCIAL AND ENVIRONMENTAL REPORTING BASED ON THE KNOWLEDGE OF STAKEHOLDERS’ INFORMATION NEEDS

INNOVATIONS IN SOCIAL AND ENVIRONMENTAL REPORTING BASED ON THE KNOWLEDGE OF STAKEHOLDERS’ INFORMATION NEEDS

Starting form the accounting status as a social and institutional practice and the economic role of financial reporting, the paper addresses the issue of social and environmental accounting and reporting regulation. We propose an analysis of the main rep

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Veröffentlicht in:Analele Universităţii din Oradea. Ştiinţe economice 2009-05, Vol.3 (1), p.979-985
Hauptverfasser: CARAIANI Chirata, DASCALU Cornelia, LUNGU Camelia Iuliana, GUSE Gina Raluca
Format: Artikel
Sprache:ger
Schlagworte:
social and environmental reporting, voluntary disclosure, regulation, shareholder value, stakeholder value, risk
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Zusammenfassung:Starting form the accounting status as a social and institutional practice and the economic role of financial reporting, the paper addresses the issue of social and environmental accounting and reporting regulation. We propose an analysis of the main rep
ISSN:1222-569X
1582-5450