1、1900 英文单词， 11500 英文字符 ，中文 3300 字 文献出处： Aurelia-Aurora D . Perspectives of Environmental Accounting in RomaniaJ. Procedia - Social and Behavioral Sciences, 2012, 62(2012):610-614. Perspectives of environmental accounting in Romania Diaconeasa Aurelia-Aurora ,MSrgSrit StSnescu Sorina-Geanina Abstract
2、For more than three decades, the environment played a more important focus in our society. This concern has led to tightening environmental requirements, a phenomenon unprecedented in most countries. Given the financial implications that this phenomenon may have on businesses, the need for environme
3、ntal information is a major interest for accounting standardization bodies. In our study we propose to investigate the presentation and disclosure of environmental information by companies in Romania. The article is divided in two parts: the first chapter presents previous researches in order to est
4、ablish the current state of this research, works on disclosure of environmental information, all to highlight the potential merits of normalization accounting organizations. The second chapter addresses to the studied issue: environmental disclosure by romanian companies. Finally concluding that ana
5、lyzing environmental accounting perspectives we can see that it will continue to evolve in the coming years and will play an increasingly important role for the professional accountants. Keywords: environmental accounting, stock market, environmental reports; 1. Introduction In our opinion, among th
6、e factors that contributed to the development of environmental accounting we can include the high demand for environmental information disclosure on the stock market, the trend to develop a strategy focused on sustainability, the effort of professional accountants in researching and promoting environmental accounting. Empirically the research is conducted on a sample of 50 companies from different sectors. The contributions of the study are presented on different levels. First, the study just
