[雙語(yǔ)翻譯]環(huán)境會(huì)計(jì)外文翻譯--羅馬尼亞環(huán)境會(huì)計(jì)展望

1、1900 英文單詞， 英文單詞，11500 英文字符，中文 英文字符，中文 3300 字文獻(xiàn)出處： 文獻(xiàn)出處：Aurelia-Aurora D . Perspectives of Environmental Accounting in Romania[J]. Procedia - Social and Behavioral Sciences, 2012, 62(2012):610-614.Perspectives of environm

2、ental accounting in RomaniaDiaconeasa Aurelia-Aurora ,MSrgSrit StSnescu Sorina-GeaninaAbstractFor more than three decades, the environment played a more important focus in our society. This concern has led to tightening

3、environmental 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

4、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 p

5、revious 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 second c

6、hapter 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 year

7、s and will play an increasingly important role for the professional accountants.Keywords: environmental accounting, stock market, environmental reports;1. IntroductionIn our opinion, among the factors that contributed to

8、 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 of professio

9、nal 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 on different l

10、evels. First, the study justifies the initiative of accounting regulations regarding disclosure of environmental information. Previous research showed some weaknesses on disclosure of environmental information and, there

11、fore, 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 of information on

12、 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 incurred by companies t

13、o 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, that at least a small pa

14、rt 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 environmental accounting in companies

15、 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 framework increasingly more strin

16、gent. In this context the need for presentation and publication of financial and accounting information regarding environmental management is a clear reality. Among the factors that contributed to the development of envi

17、ronmental accounting an important tool is the stock 4. Content analysis of the environmental reports level for listed companies in Romania Bucharest Stock ExchangeSince 1999, Romania adopted National Strategy for Sustain

18、able Development, in accordance with international regulatory requirements. Also, since 2008, our country has a new National Strategy for Sustainable Development, characterized by a new philosophy of development, own to

19、the European Union and established worldwide. This strategy sets goals for transition to a development model that generates added value, oriented towards continuous improvement of quality of life, people and relationship

20、s in harmony with the environment. However even if Romania adopted such guidelines on sustainable development, there is, to this date, no regulations requiring companies in Romania, quoted or not on financial markets, to

21、 provide separate environmental reports. Not very long, Order 3055/2009, for approval of accounting regulations with European directives sets out in section 10 that the management report contains information about the pe

22、rformance or financial position, financial and nonfinancial indicators - performance key, relevant to specific activities, including information about environmental issues and staff.With no national regulation requiring

23、companies in Romania to report the implementation of environmental disclosure, we raised the questions: “is required to pass a law for mandatory environmental reporting?“, “what is the level of environmental reporting by

24、 companies in Romania listed on Bucharest Stock Exchange? “,“ what environmental information is disclosed in the romanian reports made by companies listed on BSE? “5. Results and discussions:We selected for the study com

25、panies listed on Bucharest Stock Exchange, because they provide annual reports, financial statements and other reports (directors report, environmental reports, sustainability reports) which are publicly available, where

26、 as for unlisted companies access to information is restricted.For all companies in the study we conducted a content analysis of the environmental information provided in annual reports (especially the annual report of t

27、he directors, or if it is the case the environmental report or sustainability report), reports available on the web sites of each companies.We chose this method of research concluding from the authors Milne and Adler, cl

28、aiming that is the most used method to investigate the social and environmental reports of economic entities.The representative (important) source of environmental disclosure is the annual reports. In most cases analysed

29、 environmental information are disclosed in the annual reports of entities in section 1.1.6. “Aspects evaluation of the impact of base-activity of the issuer on the environment“, also in more than 15 companies analysed d

30、ata taken was from annual environmental reports. The most frequent category of information presented in the environmental reporting by all companies that made these types of reports is related to environmental management

31、 system. The importance of this information may be given by the benefits of organization management system, such as the increase of environmental performance and environmental reporting. Also more and more companies inte

32、grated in the situations presented information on the development of an environmental policy or sustainable development policy, thus 80% of the analysed companies provide information on sustainable development policy.Amo