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标题：Coverage of Environmental Information in Annual Financial Statements in a Responsible Manner
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作者：Mărgărit (Stănescu)Sorina-Geanina ; Mărgărit (Stănescu)Sorina-Geanina ; Bran (Stan) Nicoleta Cornelia 等
期刊名称：Procedia - Social and Behavioral Sciences
印刷版ISSN：1877-0428
出版年度：2012
卷号：62
页码：526-530
DOI：10.1016/j.sbspro.2012.09.086
语种：English
出版社：Elsevier
摘要：AbstractOnce Romania joined the EU, environmental issues have become increasingly important for man y national companies.In terms of environmental information, there is no universally accepted definition, but many published definitions of organizations in this area. For the first time the concept of environmental information was mentioned in the Rio Declaration in 1992 and defined by the Aarhus Convention in 1998: „Environmental Information means any information in written, visual, aural, electronic or any other material form on the state environmental elements and factors that may affect and influence the environmental elements”.In the present research from theoretical research will identify the main definitions and characteristics of environmental information and present developments in environmental accounting regulations both internationally and nationally, and in the basis of empirical research to establish how these environmental information are reported nationally in the annual financial statements in accordance with accounting standards and regulations in force.
关键词：Environment;information;financial situation;accounting standards