Non-Financial Information Disclosures and Environmental Protection-Evidence from Romania and Greece
Non-Financial Information Disclosures and Environmental Protection-Evidence from Romania and Greece
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DOI：
10.3390/f11080814
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发表时间：
2020-08-01
期刊：
影响因子：
2.9
通讯作者：
Bogdan, Oana
中科院分区：
文献类型：
--
作者：
Artene, Alin;Bunget, Ovidiu-Constantin;Bogdan, Oana
目前，可持续性和可持续发展是社会关注的问题，因为污染程度很高，所采取的措施在许多情况下并没有证明其效率。经济实体意识到，它们参与社区活动对于任何企业的可持续发展都是必要的。促进对环境的责任是公司社会责任的一项重要原则，这已成为一项不能再免除的义务。本文旨在研究欧盟（EU）2014/95号指令对2014年至2018年期间在布加勒斯特证券交易所（BSE）和雅典证券交易所（ATHEX）上市的石油实体报告环境相关信息的方式所产生的变化。我们还确定了被称为污染领域的实体是否对环境因素更敏感，以及与其他业务部门相比，它们是否倾向于报告更多信息。为了实现这些目标，我们使用了定性和定量研究。也就是说，我们分析了实体的非财务报告，以确定他们的社会责任行动，我们测试了他们是否与环境保护以及2014/95欧洲指令规定相关。对于在这一污染地区开展业务的实体来说，在为抵消环境影响所作的努力和投资方面表现出透明度是很重要的。非财务公司报告可以成为一个机会，将可持续性纳入公司的商业做法和战略，以获得利益和提高效率，从而增强利益攸关方的信心。我们的研究的贡献是强调非财务信息对公司和环境可持续发展的重要性。
Currently, sustainability and sustainable development are issues that concern society due to the high degree of pollution and the measures taken that, in many cases, do not prove their efficiency. Economic entities are aware that their involvement in the community has become necessary for the sustainable development of any business. The promotion of responsibility towards the environment is an important principle of corporate social responsibility (CSR), which is becoming an obligation that can no longer be exempted. Our intention in this paper was to study the changes generated by the European Union (EU) Directive 2014/95 regarding the manner in which oil entities listed at the Bucharest Stock Exchange (BSE) and the Athens Stock Exchange (ATHEX) between 2014 and 2018, report environment-related information. We also identified whether entities in fields that are known as polluting were more sensitive to environmental factors and if they tended to report more information compared to other business sectors. To achieve these objectives, we used qualitative and quantitative research. Namely, we analyzed the entities' non-financial reports, to identify their social responsibility actions, and we tested if they were correlated with the environment protection and also with the 2014/95 European directive stipulations. For the entities operating in this polluting area, demonstrating transparency regarding the efforts and investments made to counteract the environmental impacts is important. Non-financial corporate reporting can be an opportunity to integrate sustainability into a company's business practices and strategies to obtain benefits and to increase efficiency and, thus, to increase stakeholder confidence. The contribution of our study is to highlight the importance of non-financial information for the sustainable development of companies and the environment.