Social and Environmental Determinants of Risk and Uncertainties Reporting

Article English OPEN
Camelia Iuliana LUNGU; Chiraţa CARAIANI; Cornelia DASCĂLU; Gina Raluca GUŞE;
  • Publisher: Sebelas Maret University
  • Journal: Issues in Social and Environmental Accounting (issn: 1978-0591, eissn: 2460-6081)
  • Publisher copyright policies & self-archiving
  • Related identifiers: doi: 10.22164/isea.v3i2.39
  • Subject: Risks and uncertainties, corporate risk disclosure, social and environmental reporting financial statements, non-financial risks. | Accounting. Bookkeeping | HF5601-5689

Recently, risk reporting has gained interest in financial reporting practice, regulation, and international research. Social and environmental reporting is seen to benefit shareholders more by reducing risk than by increasing return. The researchers showed that the annu... View more
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