Title: Raportarea financiară şi gestiunea responsabilităţii, pilonii guvernanţei corporative: o abordare europeană (Financial reporting and accountability, the pillars of corporate governance: A European approach)
Principal investigator: asist. univ. dr. Voicu-Dan Dragomir
Project call: PN2 - Human Resources
Project CNCSIS: TD-2008, code 174, contract number: 116/15.09.2008
Contractor: Bucharest University of Economic Studies
Abstract: The doctoral thesis was crystallized around the stakeholder aspects of corporate governance to provide a conceptual framework and empirical evidence on the most controversial facet of corporate ethical involvement: environmental disclosure and performance. In brief, the thesis included one historical timeline, two regulatory reviews, three conceptual discussions, and two empirical contributions. The various methodologies used in the thesis chapters, in conjunction with the international European-centered outlook of the work, seek to highlight the heterogeneous character of the social responsibility topic. The two pieces of empirical evidence on the relationship between environmental disclosure/performance and financial performance also follow different approaches to data collection and statistical analysis. The entire array of contributions is a unique insight into sustainability performance in a European context.