Environmental information reporting and certification in annual reports

摘要

The first and foremost objective of reporting is to contribute to the constant dialog between stakeholders. The reports have little value by themselves unless they manage to provide information to stakeholders or to support a dialog able to influence the decisions and behavior of both the companies publishing the report and its users. The information provided is useful to the extent it allows: environmental risk assessment; determination of projects designed to define these risks; determination of environmental performance incidence on financial results, etc. Considering the above, we analyzed the financial statements of various companies listed on the Bucharest Stock Exchange, included in the 1st category, in order to identify the environmental information they reported.