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Particularities of Social and Environmental Accounting Research in an Emerging Country
Abstract
The purpose of this chapter is to debate on a number of research questions drawn from previous fundamental research conducted on social and environmental accounting in emerging countries. Based on literature review, on practical studies of specialized organizations or associations, and on authors' previous studies, another step is made in this research, by developing a pilot questionnaire intended to capture the willingness of companies form an emerging country, to show interest in social responsibility disclosure. This helps to launch certain debates with regard to the principles, concepts and forms of social and environmental reporting. The pilot questionnaire was sent to a group of interested companies in Romania (the emerging country chosen for this study) and the reference points for discussions on a Framework for presenting and managing social and environmental information through corporate reports are developed based on their responses.
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