There is a general tendency in reporting nowadays, represented by the institutionalization of the environmental reporting in an increasing number of companies. The novelty of our work resides in the fact that this is the first study which analyses the consistency and comparability of the information included in integrated reports. The objective of this research is to determine to what extent the reporting of the environmental performance indicators, including energy, prescribed by the Global Reporting Initiative's guidelines is in line with the consistency and comparability principle. We analysed the reports published by the European organisations included in the Pilot Programme of the International Integrated Reporting Council. We used the following methodology. First, we compared the environmental reporting of 2016 from one company to another, splitting the sample in accordance with the industries. Second, we analysed the reporting practices of the environmentally-sensitive companies, including energy, in 2010, 2013 and 2016, in order to analyse the consistency of the information published. The results of the research show that the environmentally-sensitive companies, including energy, publish more information. Also, the score of information consistency is above average. The best consistency level is registered in the Basic Materials industry, followed by Oil & Gas and Industrials. Emissions and energy indicators are the most disclosed. This research is useful to understand how companies apply the consistency and comparability principle in practice. The importance of this article is given by the fact that consistency and comparability improve the quality of the sustainability reporting. Without consistency and comparability the information's relevance is very low.Energies 2018, 11, 3456 2 of 24 to two studies [13,14] investigating in 1999 and 2017 the sustainability reports published by 250 companies included in the G250 35% of the companies disclosed information on social, environmental and economic issues (commonly referred to as corporate social responsibility-CSR) in 1999 and 93% in 2017.As there are almost 400 reporting instruments in place [15], a major issue which appears regarding the environmental reporting is the consistency and comparability of the information. The most comprehensive and used guidelines in the area are the ones issued by the Global Reporting Initiative (GRI) [14]. Thus, the objective of our research is to analyse the consistency and comparability of environmental performance indicators (EPIs), especially the ones related with energy and emissions issues, published by the European companies included in the International Integrated Reporting Council's (IIRC) Pilot Program using the GRI guidelines. Consistency assesses that the information is constantly disclosed in time while the comparability evaluates the disclosure of the information from one company to another. By analysing all the EPIs as opposed to only the ones related with energy and emissions, we emphasize better the importanc...

Even though the sustainability reporting is voluntary, companies are increasingly adopting it. There is a multitude of reporting standards used by companies in this regard. Along with the voluntary guidelines, in 2014 was adopted a European Directive which became mandatory for a set of companies. Our research question is which are the changes brought in the reporting of the European companies by the Directive? In doing this, we focus on the energy companies. We selected them because they are environmentally-sensitive. We selected the European energy companies which included a report for last year in the GRI’s database. We downloaded the reports published by the sample companies in the period 2014 – 2017. We selected 2014 as a starting point because it is the year in which the Directive was approved. We selected 2017 because it was the first year in which the ED 2014/95/EU became mandatory. First of all, we extracted the words used in the Directive for writing the names of the indicators. Using NVivo Pro, we searched for the indicators in the selected reports. By analyzing the core indicators for the energy domain, we pursued to identify the sample companies’ commitment to sustainability. The contribution of our study is that it provides an insight into the Directive as a driver which influences the sustainability reporting.

In this article our focus is to develop a case study concerning the environmental management accounting (EMA) applied in a Romanian company which is acting as a morocco goods (shoes, bags, belts, wallets and other leather accessories) producer. We use as a research methodology the case study due to the fact that it is most desriptive in assesing the specific settings that are of interest to the concerned users. We have selected this company because of its impact on the related environment. The study relies on the EMA framework designed by Burritt, Hahn and Schaltegger (2002). We have made a material life-cycle assessment for one type of product. Our study has multiple data sources (such as a large spectrum of related persons including production and financial managers, accountants, and company owners and CEO) as well as a variety of research methods (direct observation, documentation, archival records, and interviews). Our objective is to prove that EMA can help companies act in an integrated manner, improving their production process and their performance. By implementing EMA, managers can identify ways to improve the eco-efficiency of the companies.

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The objective of the paper is to introduce a teaching strategy designed to improve students’ engagement in management accounting classes. During the pandemics, the authors of this paper introduced a new requirement for the students, the question of the week. Instead of a normal homework, the teachers designed new questions, involving aspects from several chapters, with a higher degree of difficulty, or designed questions which required each student to introduce his or her own figures. The method describes the context and an example of application with solution. The results indicate that the questions improved the student engagement and their understanding of the concepts. The approach is original, as it helps the teacher to create example for each student. It can be used in both online and face-to-face teaching.