Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/310494 
Autor:innen: 
Erscheinungsjahr: 
2012
Quellenangabe: 
[Journal:] Journal of Accounting and Management Information Systems (JAMIS) [ISSN:] 2559-6004 [Volume:] 11 [Issue:] 2 [Year:] 2012 [Pages:] 267-294
Verlag: 
Bucharest University of Economic Studies, Bucharest
Zusammenfassung: 
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.
Schlagwörter: 
Corporate Governance
Board Independence
Environmental Reporting
Listed Companies
Bucharest Stock Exchange
Romania
JEL: 
M41
M14
Creative-Commons-Lizenz: 
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