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

Raluca Guse, Chirata Caraiani (), Cornelia Dascalu () and Camelia Lungu
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Cornelia Dascalu: Academy of Economic Studies, Bucharest, Faculty of Accounting and Management Information Systems

Annals of Faculty of Economics, 2009, vol. 3, issue 1, 979-985

Abstract: 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

Keywords: social and environmental reporting; voluntary disclosure; regulation; shareholder value; stakeholder value; risk (search for similar items in EconPapers)
JEL-codes: M40 M48 Q51 Q56 Q57 (search for similar items in EconPapers)
Date: 2009
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