Environmental disclosure of romanian listed entities

Ienciu, Ionel-Alin

doi:10.1108/s1479-3563(2013)0000013015

Cited by 5 publications

(5 citation statements)

References 43 publications

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“…However, indebtedness degree and the entity’s age have no influence. Just like Ienciu et al [ 24 ], Ienciu [ 25 ] and Dinca et al [ 26 ] note the low level of environmental disclosure in the case of Romanian companies. Aspects related to environmental reporting and disclosure were also treated by Oncioiu et al [ 50 ] in the context of the simultaneous approach to the subjects of corporate sustainability reporting and financial performance.…”

Section: State Of Art and Hypotheses Developmentmentioning

confidence: 93%

“…The waste component is very important in the environmental dimension of sustainability, just as the environmental dimension is an essential component of corporate social responsibility [ 13 ] because it concerns the impact of companies on living and non-living natural systems, water, land, air, and ecosystems [ 12 ]. Most research has considered environmental aspects [ 1 , 5 , 13 , 14 , 15 , 16 , 17 , 18 , 19 , 20 , 21 , 22 , 23 , 24 , 25 , 26 ], but few have focused their attention on waste [ 4 , 27 , 28 ].…”

Section: State Of Art and Hypotheses Developmentmentioning

confidence: 99%

“…Several Romanian authors have studied the disclosure behavior of Romanian listed companies regarding non-financial information in general [ 44 , 45 , 46 , 47 , 48 ] and environmental disclosure in particular [ 24 , 25 , 26 , 42 ]. In terms of disclosed non-financial information, Sava et al [ 44 ] investigates large Romanian companies and finds that only about a quarter of them published non-financial information on their website in 2017.…”

Section: State Of Art and Hypotheses Developmentmentioning

confidence: 99%

“…Unlike Romanian companies, Hungarian companies from the same sector of activity (heavy polluting industries) present a higher qualitative level for environmental reporting. Ienciu [ 25 ] continues to study the level of environmental disclosure in the annual reports of the 64 Romanian companies listed up to the year 2010. However, the conclusion remains that the reported environmental information suffers from irrelevancy and incompleteness.…”

Section: State Of Art and Hypotheses Developmentmentioning

confidence: 99%

See 3 more Smart Citations

Tracking Waste Management Information Disclosure Behavior Connected to Financial Performance through Moderating Variables

Bogdan

Sabău-Popa

Boloș

et al. 2022

IJERPH

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The current challenges of a circular economy exert a high pressure on manufacturing companies that generate waste to track and implement policies to reduce them and eliminate the toxicity of residues. Hence, the purpose of this study is to analyze the waste management information disclosure linked to the financial performance of companies and test the moderating effect of internal and external variables. The average waste management information disclosure index shows a poor disclosure score for the analyzed period, however, the waste disclosure index after reaching a minimum threshold in 2019 recorded an encouraging increase at the end of 2021. Applying the fixed effects model, ordinary least squares, and two-stage least squares method, the results revealed a positive and statistically significant relationship between management information disclosure and the return on assets, while for the current ratio the connection has been invalidated. A statistically significant influence of the environmental-sensitive industry status, board size, and productivity on the moderating variables was found for the return on assets, while for current ratio, there was none. As for the alternative metrics of financial performance, the results showed that a higher degree of management information disclosure will increase the return on equity and earnings per share, while in the case of liquidity, the results are not conclusive.

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Section: State Of Art and Hypotheses Developmentmentioning

confidence: 93%

Section: State Of Art and Hypotheses Developmentmentioning

confidence: 99%

Section: State Of Art and Hypotheses Developmentmentioning

confidence: 99%

Section: State Of Art and Hypotheses Developmentmentioning

confidence: 99%

See 2 more Smart Citations

Tracking Waste Management Information Disclosure Behavior Connected to Financial Performance through Moderating Variables

Bogdan

Sabău-Popa

Boloș

et al. 2022

IJERPH

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show abstract

“…Hossain et al, 1994; M. Hossain & Hammami, 2009; Ienciu, 2012; Kamran & Nicholls, 1994; Leventis & Weetman, 2004; Mia & Mamun, 2011; Mohd Ghazali & Weetman, 2006; Omar & Simon, 2011; Uwuigbe & Uadiale, 2011; Zubairu et al, 2011). A similar approach was adopted in this study in view of its advantages and to avoid the limitations of a weighted index.…”

Section: Methodsmentioning

confidence: 99%

Perceived Pressures and Motivations for Environmental Disclosures: Role of Certification

Chowdhury,

Rahman,

Dey

et al. 2023

SAGE Open

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In light of the gravity of environmental issues, this study investigates the influence of competitive advantage and stakeholder pressure on voluntary environmental disclosures, together with the “certification” mediating variable. The research questions and hypotheses were developed based on the essence of stakeholder and legitimacy theory, within the compass of the resource-based view. Data were collected from numerous listed manufacturing organizations and analyzed following the deductive approach. Structural equation modeling was used to test the hypotheses. The results show that competitive advantage influences and smoothens the attainment of environmental certificates, leading to an impression on voluntary environmental disclosures. The evidence from the study also demystifies the dominance of competitive advantage over environmental disclosures. Furthermore, the associated effect of certification upon environmental disclosure is also established and found worthy. Other factors were not found to be significant. Finally, the study also provides various insightful policy suggestions to the wide range of stakeholders.

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Corporate Social Responsibility in Romania

Tiron-Tudor

Ivan

2021

CSR, Sustainability, Ethics &Amp; Governance

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Environmental disclosure of romanian listed entities

Cited by 5 publications

References 43 publications

Tracking Waste Management Information Disclosure Behavior Connected to Financial Performance through Moderating Variables

Tracking Waste Management Information Disclosure Behavior Connected to Financial Performance through Moderating Variables

Perceived Pressures and Motivations for Environmental Disclosures: Role of Certification

Corporate Social Responsibility in Romania

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