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The Relationship between Environmental Reporting and Corporate Governance Characteristics of Romanian Listed Entities

Author

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  • Ionel-Alin IENCIU

    (Babeº-Bolyai University, Romania)

Abstract

Within this study, we have focused on factors related to the entity, such as the internal characteristics, consisting mainly in how the entity is managed, in order to identify the existence of certain associations between the characteristics of corporate governance and the existence of environmental reporting in the case of the Romanian companies listed at Bucharest Stock Exchange. We have suggested a model comprising corporate governance characteristics such as size and structure of the board, existence of the board committees and the practice of separation between Chief Executive Officer and Chairman of the board. We found that board independence and board size are factors that explain the level of environmental reporting within Romanian companies. For assuring a high transparency level of environmental performance within a company, the board of directors should ensure a sufficient number of independent members able to exercise an independent reasoning in order to solve potential conflicts of interests.

Suggested Citation

  • Ionel-Alin IENCIU, 2012. "The Relationship between Environmental Reporting and Corporate Governance Characteristics of Romanian Listed Entities," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 11(2), pages 267-294, June.
    • Handle: RePEc:ami:journl:v:11:y:2012:i:2:p:267-294
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    References listed on IDEAS

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    1. Ali Uyar, 2011. "Determinants of corporate reporting on the internet: An analysis of companies listed on the Istanbul Stock Exchange (ISE)," Managerial Auditing Journal, Emerald Group Publishing, vol. 27(1), pages 87-104, November.
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    Cited by:

    1. Marius Sorin Dinca & Mara Madaleno & Mirela Camelia Baba & Gheorghita Dinca, 2019. "Environmental Information Transparency—Evidence from Romanian Companies," Sustainability, MDPI, vol. 11(18), pages 1-22, September.
    2. Md Ali Arshad Chowdhury & Mohammad Morshedur Rahman & Mouri Dey & Syed Moudud-Ul-Huq & Sk Alamgir Hossain, 2023. "Perceived Pressures and Motivations for Environmental Disclosures: Role of Certification," SAGE Open, , vol. 13(4), pages 21582440231, December.
    3. Ala Mohammad Rabi, 2021. "Board Characteristics and Environmental Disclosure: Evidence from Jordan," International Journal of Business and Management, Canadian Center of Science and Education, vol. 14(2), pages 1-57, July.
    4. Delia Deliu, 2020. "Corporate Governance in Romania: Academic Literature Review and Research Perspectives," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 898-908, August.
    5. Ahmad Ali Jan & Fong-Woon Lai & Muhammad Umar Draz & Muhammad Tahir & Syed Emad Azhar Ali & Muhammad Zahid & Muhammad Kashif Shad, 2022. "Integrating sustainability practices into islamic corporate governance for sustainable firm performance: from the lens of agency and stakeholder theories," Quality & Quantity: International Journal of Methodology, Springer, vol. 56(5), pages 2989-3012, October.
    6. Dumitru Matiş & Sorana Mihaela Mănoiu & Carmen Giorgiana Bonaci, 2012. "Corporate Governance And The Financial Reporting Process," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(14), pages 1-10.
    7. Razvan V. Mustata & Carmen Giorgiana Bonaci & Cristina Hintea & Bogdana Neamtu, 2013. "Business Education For Sustainable Development: The Case of Romanian Universities," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 15(Special 7), pages 802-818, November.
    8. Victor-Octavian Müller & Ionel-Alin Ienciu & Carmen Giorgiana Bonaci & Crina Ioana Filip, 2014. "Board Characteristics Best Practices and Financial Performance. Evidence from the European Capital Market," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 16(36), pages 672-672, May.
    9. Ezhilarasi G. & K. C. Kabra, 2017. "The Impact of Corporate Governance Attributes on Environmental Disclosures: Evidence from India," Indian Journal of Corporate Governance, , vol. 10(1), pages 24-43, June.

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    More about this item

    Keywords

    Corporate Governance; Board Independence; Environmental Reporting; Listed Companies; Bucharest Stock Exchange; Romania;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility

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