CORPORATE ENVIRONMENTAL BEHAVIOR: CASE OF ROMANIAN ORGANIZATIONS

The main objective of the study is to present using content analysis the corporate environmental behavior and to suggest factors that can explain the quality and quantity of environmental disclosure within Romanian organizations. In the absence of a regulatory framework regarding environmental reporting what could be the factors that determine organizations from a developing country such Romania to report environmental information? The results show that the environmental information provided by the Romanian organizations is incomplete and irrelevant for stakeholders. The statistical analysis has demonstrated that environmental reporting in the case of Romanian companies is influenced by the size of the entity and by the structure of the shareholders.