Green Accounting and Reporting – Achievements So Far and Opportunities Ahead: Critical Research of Sustainability Reports of Romanian Companies

Mansour Stoian Lăcrămioara () and Spătariu Elena Cerasela ()
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Mansour Stoian Lăcrămioara: Bucharest University of Economic Studies, Bucharest, Romania Ovidius University of Constantza, Constantza, Romania
Spătariu Elena Cerasela: Ovidius University of Constantza, Constantza, Romania

Proceedings of the International Conference on Business Excellence, 2023, vol. 17, issue 1, 728-740

Abstract: Green accounting approach is a lever that incites all the organizations towards those activities and sustainable development strategies, where nature is above wealth, the value systems are above the corporations and humanity values more than artificial intelligence. Calculating environmental indicators represents both a management and a reporting tool. This study brings to the fore the benefits of reporting green accounting indicators at the level of organisations that report sustainability information and highlights practices for reporting green accounting elements using qualitative research methods. The results showed the relevance of introducing environmental accounting in the current activity of organizations, but also the need to standardize reporting in this sustainability field. We propose a critical analysis of the content of sustainability reports.

Keywords: Green Accounting; Environment Accounting; Sustainability Report; Voluntary Reporting; ESG (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:poicbe:v:17:y:2023:i:1:p:728-740:n:30

DOI: 10.2478/picbe-2023-0068

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