[雙語翻譯]環(huán)境會計外文翻譯--羅馬尼亞環(huán)境會計展望（英文）

1、 Procedia - Social and Behavioral Sciences 62 ( 2012 ) 610 – 614 1877-0428 © 2012 Published by Elsevier Ltd. Selection and/or peer review under responsibility of Prof. Dr. Hüseyin Arasli doi: 10.1016/j.

2、sbspro.2012.09.102 WC-BEM 2012 Perspectives of environmental accounting in Romania Diaconeasa Aurelia-Aurora a ,M -Geanina b aValahia University of Targoviste, 35th Stancu Ion Street, Targoviste, 130105, Romania b Val

3、ahia University of Targoviste, 35th Stancu Ion Street, Targoviste, 130105, Romania Abstract For more than three decades, the environment played a more important focus in our society. This concern has led to tightening e

4、nvironmental requirements, a phenomenon unprecedented in most countries. Given the financial implications that this phenomenon may have on businesses, the need for environmental information is a major interest for accou

5、nting standardization bodies.In our study we propose to investigate the presentation and disclosure of environmental information by companies in Romania. The article is divided in two parts: the first chapter presents

6、previous researches in order to establish the current state of this research, works on disclosure of environmental information, all to highlight the potential merits of normalization accounting organizations. The secon

7、d chapter addresses to the studied issue: environmental disclosure by romanian companies. Finally concluding that analyzing environmental accounting perspectives we can see that it will continue to evolve in the coming

8、years and will play an increasingly important role for the professional accountants. Keywords: environmental accounting, stock market, environmental reports; 1. Introduction In our opinion, among the factors that contr

9、ibuted to the development of environmental accounting we can include the high demand for environmental information disclosure on the stock market, the trend to develop a strategy focused on sustainability, the effort o

10、f professional accountants in researching and promoting environmental accounting. Empirically the research is conducted on a sample of 50 companies from different sectors. The contributions of the study are presented o

11、n different levels. First, the study justifies the initiative of accounting regulations regarding disclosure of environmental information. Previous research showed some weaknesses on disclosure of environmental informa

12、tion and, therefore, investors have resorted to external sources of information to meet their needs. This supports, theoretically, the point of view for the intervention of normalization accounting bodies in the field

13、of information on the environment. The result of this paper provides empirical evidence supporting this theoretical conclusion on accounting regulations. Although it stands the fact that we can not assess the costs in

14、curred by companies to implement the provisions of accounting rulers, however, it seems that the information disclosed in accordance with these guidelines is taken into account by investors. We can assume, therefore, t

15、hat at least a small part of the efforts of companies and practitioners are compensated by sending useful information. 2. Factors that influenced the development of environmental accounting: The emergence of environment

16、al accounting in companies has developed in line with environmental awareness. Thus various economic and social factors have contributed to the development of environmental accounting, under the pressure of legal frame

17、work increasingly more stringent. In this context the need for presentation and publication of financial and accounting information regarding environmental management is a © 2012 Published by Elsevier Ltd. Selectio

18、n and/or peer review under responsibility of Prof. Dr. Huseyin ArasliAvailable online at www.sciencedirect.com© 2012 Published by Elsevier Ltd. Selection and/or peer review under responsibility of Prof. Dr. Hüs

19、eyin Arasli Open access under CC BY-NC-ND license.Open access under CC BY-NC-ND license.612 Diaconeasa Aurelia-Aurora and Ma ?rga ?rit Sta ?nescu Sorina-Geanina / Procedia - Social and Behavioral Sciences 62 ( 2012

20、 ) 610 – 614 towards continuous improvement of quality of life, people and relationships in harmony with the environment. However even if Romania adopted such guidelines on sustainable development, there is, to this

21、date, no regulations requiring companies in Romania, quoted or not on financial markets, to provide separate environmental reports. Not very long, Order 3055/2009, for approval of accounting regulations with European

22、directives sets out in section 10 that the management report contains information about the performance or financial position, financial and non- financial indicators performance key, relevant to specific activities, i

23、ncluding information about environmental issues and staff. With no national regulation requiring companies in Romania to report the implementation of environmental disclosure, we raised the questions: “is required to

24、pass a law for mandatory environmental reporting?“, “what is the level of environmental reporting by companies in Romania listed on Bucharest Stock Exchange? “,“ what environmental information is disclosed in the roman

25、ian reports made by companies listed on BSE? “ 5. Results and discussions: We selected for the study companies listed on Bucharest Stock Exchange, because they provide annual reports, financial statements and other repo

26、rts (directors report, environmental reports, sustainability reports) which are publicly available, where as for unlisted companies access to information is restricted. For all companies in the study we conducted a con

27、tent analysis of the environmental information provided in annual reports (especially the annual report of the directors, or if it is the case the environmental report or sustainability report), reports available on th

28、e web sites of each companies. We chose this method of research concluding from the authors Milne and Adler, claiming that is the most used method to investigate the social and environmental reports of economic entitie

29、s. The representative (important) source of environmental disclosure is the annual reports. In most cases analysed environmental information are disclosed in the annual reports of entities in section 1.1.6. “Aspects e

30、valuation of the impact of base-activity of the issuer on the environment“, also in more than 15 companies analysed data taken was from annual environmental reports. The most frequent category of information presented

31、in the environmental reporting by all companies that made these types of reports is related to environmental management system. The importance of this information may be given by the benefits of organization management

32、 system, such as the increase of environmental performance and environmental reporting. Also more and more companies integrated in the situations presented information on the development of an environmental policy or

33、sustainable development policy, thus 80% of the analysed companies provide information on sustainable development policy. Among the information provided in a minimal manner or not provided in most cases are the informa

34、tion with a negative connotation on the organization, such as fines, penalties or other incidents arising from environmental pollution. To understand the weight and importance given to environmental information compan

35、ies in Romania we have made the following scheme with the disclosure of environmental information analysed in this study and their classification according to the frequency of the type of information in each report rev