environmental reporting at international level (study of the literature)
Clicks: 11
ID: 257159
2011
Article Quality & Performance Metrics
Overall Quality
Not rated
Combines reader engagement with the AI quality analysis. This
article has not been analysed, so there is no overall score —
reader engagement is measured and shown alongside.
Reader Engagement
Emerging Content
3.0
/100
11 views
2 readers
AI Quality Assessment
Not analyzed
Readership in this journal
EmergingRanked #119 of 136 articles by views in journal of herbal medicine
Most read
Least read
Bar heights use a square-root scale. Only the 120 most-read articles are drawn; the journal has 136 in total.
Mint this article as an NFT
Not yet mintedCreate a permanent, verifiable on-chain record of this article on the Scimatic Network. The NFT is held in your Journament account, and you can withdraw it to your own wallet at any time.
5
SUSD
one-off · no wallet required
Abstract
One of the most important areas of development during the last 15 years, as far as accounting is concerned, has been the environmental reporting and accounting, generating interests beyond the restrictions imposed by purely academic discussions or the professional accountants community. The objective of the paper is represented by the analysis of scientific knowledge and existing practices in the area of environmental reporting. Mathews (1997, 2001) and Parker (2005) are one of the most representative studies that examine the evolution and status of researches in the area of accounting and environmental reporting. Because of the fact that reports offered by the traditional financial accounting system are insufficient for reflecting a clear and complete image of the company's environmantal impact, I monitored the frameworks or mechanisms of environmental information. Also, the paper analysis the articles treating international environmental reporting, articles publised in ISI quoted or BDI indexed journals. The collection and analysis of reporting frames, the interpretation and analysis thereof represent the main instruments used in order to bring to the forefront the main existing reporting frames for environmental information, found at international level. The quantitative, applicative research is used to reflect the current status of researches in the field of environmental reporting, using the non-participative observation to reflect the current status of researches in the field of environmental reporting, by using the non-participative observation, the collection and analysis of articles as main research instruments. The study concludes that environmental reporting continues to represent the main attraction of researchers in the field of environmental accounting. The main reason for researches on environmental reporting is represented by the description, investigation and improvement of practices on accounting and reporting environmental impacts. Although the complexity of researches and existing international and European reporting frameworks have contributed to creating the required premiss for introducing the environmental accountability international standards and regulations, they delay their appearance. The study add value to the existing literature in the field of environmental reproting by presenting and analysing environmental reporting frameworks and important papers that analysis environmental raporting practices.
| Reference Key |
ionel-alin2011annalsenvironmental
Use this key to autocite in the manuscript while using
SciMatic Manuscript Manager or Thesis Manager
|
|---|---|
| Authors | ;IENCIU Ionel-Alin |
| Journal | journal of herbal medicine |
| Year | 2011 |
| DOI |
DOI not found
|
| URL | |
| Keywords |
Citations
No citations found. To add a citation, contact the admin at info@scimatic.org
Comments
No comments yet. Be the first to comment on this article.