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

Author

CARAIANI Chirata, DASCALU Cornelia, LUNGU Camelia Iuliana, and GUSE Gina Raluca

Subjects
social and environmental reporting, voluntary disclosure, regulation, shareholder value, stakeholder value, risk, Business, HF5001-6182, Finance, HG1-9999
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

Published
2009

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