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Exploratory Study on Social and Environmental Reporting of European Companies in Crises Period

Author

Listed:
  • Camelia Iuliana LUNGU
  • Chirata CARAIANI
  • Cornelia DASCALU
  • Raluca Gina GUSE

    (The Bucharest Academy of Economic Studies, Romania)

Abstract

The present study promotes arguments for reporting improvement to support stakeholders’ confidence and proposes possible policies and strategies for social and environmental reporting, resulting from European companies’ activity. We examined the information disclosed in annual reports and corporate social responsibility reports from a sample of the companies listed on the Euronext Stock Exchange over a three-year period. The purpose of the research is to support the idea that the quality of social and environmental information provided by companies is increasing as time passes and in relation to the present economic conditions. We conducted an exploratory study whose results are analysed and discussed in terms of financial and economic evolution within the present world crisis. They give us the possibility to design a new facet of the overall framework for reporting social and environmental information by combining theoretical requirements of the Global Reporting Initiative (GRI) standards with their implementation in the reporting practice of European companies.

Suggested Citation

  • Camelia Iuliana LUNGU & Chirata CARAIANI & Cornelia DASCALU & Raluca Gina GUSE, 2011. "Exploratory Study on Social and Environmental Reporting of European Companies in Crises Period," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 10(4), pages 459-478, December.
    • Handle: RePEc:ami:journl:v:10:y:2011:i:4:p:459-478
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    References listed on IDEAS

    as
    1. Rob Gray & Mohammed Javad & David M. Power & C. Donald Sinclair, 2001. "Social and Environmental Disclosure and Corporate Characteristics: A Research Note and Extension," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 28(3-4), pages 327-356.
    2. Editors The, 2007. "From the Editors," Basic Income Studies, De Gruyter, vol. 2(1), pages 1-5, June.
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    Cited by:

    1. Mihaela Turturea, 2015. "Social and Environmental Reporting as a Part of the Integrated Reporting," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 63(6), pages 2161-2170.

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    More about this item

    Keywords

    social; environmental; reporting; corporate responsibility; companies’ practice;
    All these keywords.

    JEL classification:

    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth

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