Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/310494 
Year of Publication: 
2012
Citation: 
[Journal:] Journal of Accounting and Management Information Systems (JAMIS) [ISSN:] 2559-6004 [Volume:] 11 [Issue:] 2 [Year:] 2012 [Pages:] 267-294
Publisher: 
Bucharest University of Economic Studies, Bucharest
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.
Subjects: 
Corporate Governance
Board Independence
Environmental Reporting
Listed Companies
Bucharest Stock Exchange
Romania
JEL: 
M41
M14
Creative Commons License: 
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Document Type: 
Article

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