New Perspectives on Corporate Reporting: Social-Economic and Environmental Information

摘要: In recent times the demand for disclosure of listed companies has dramatically increased and failures large on most important stock exchanges have placed extra pressure standard setters increase in quality corporate reporting (Beretta, Bozzolan, 2004, pp. 303-305). Our research aims participation to professional judgment construction through conducting a survey existing studies socio-economic environmental disclosure. We focus fundamental which is related inductive accounting theory uses scientific methods identification theoretical practical difficulties European international economic entities. To accomplish our objective, we take into consideration reporting, already conducted at level, financial experience Romanian this area. analyze status development standards issues requested their implications. Also, paper allows new approaches regarding information its implementation entities statements, ensuring premises future research.