TITLE

Fiscal and Accounting Aspects in the Field of Renewable Energy in Romania

AUTHOR(S)
PUŢAN, Ana
PUB. DATE
July 2013
SOURCE
International Journal of Academic Research in Accounting, Financ;Jul2013, Vol. 3 Issue 3, p89
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
For the time being, the society is facing serious problems related to the environmental protection. These problems are closely linked with the needs of the human community, needs which are permanently growing as compared to the resources which are more and more limited. After the accession to the European Union, among the business entities appears the concept of corporate social responsibility. The large multinational company successfully enrol themselves in the development of this concept. The field of renewable energy is only a part of the whole. The need to study the field of renewable energy is given by the novelty and importance of this field at national and international level. The alignment to the European standards is the prerequisite for the start of this research. I followed the fiscal and accounting approach of green certificates. Green certificates are one of the instruments through which investors, business entities, corporations demonstrate their commitment to the protection of the environment. Starting from the general to the particular, I noticed the accounting and fiscal approach of green certificates in one of the biggest corporations on the Romanian market, which produces and sells green certificates.O
ACCESSION #
91262691

 

Related Articles

  • Injustiças da sustentabilidade: Conflitos ambientais relacionados à produção de energia "limpa" no Brasil. PORTO, MARCELO FIRPO; FINAMORE, RENAN; FERREIRA, HUGO // Revista Crítica de Ciências Sociais;mai2013, Issue 100, p37 

    This paper discusses the contradictions in the implementation of "clean energy" projects, regarding four cases in the Brazilian context: agrofuels via sugarcane; hydroelectric power plants; wind farms; and, finally, nuclear power. All generate lots of social, environmental and health impacts...

  • Development of the Competitive Business in the Context of Environmental Legislation in Croatia. Matešić, Mirjana; Kalambura, Sanja; Bačun, Dubravka // Collegium Antropologicum;Mar2014, Vol. 38 Issue 1, p347 

    Environmental protection has a key role in the context of crisis management. It is not just about development of the industry of environmental protection and implementation of new ways of management in innovative solutions in solving problems. Important area of improvement is also revision of...

  • Corporate Social Reporting Revisited. Antal, Ariane Berthoin; Dierkes, Meinolf; MacMillan, Keith; Marz, Lutz // Journal of General Management;Winter2002, Vol. 28 Issue 2, p22 

    Explores areas of improvement in the current practice of corporate social reporting. Lessons from early works in the area of corporate social responsibility and responsiveness; Key dimensions of social reporting; Phases in the history of social accounting; Methodologies and models of corporate...

  • RALLYING TO THE CAUSE. Fox, Chloe // UNESCO Sources;Jun2000, Issue 124, p23 

    Focuses the debate on the social responsibility of corporations in Europe. Study on the social commitment of companies; Explanation of Matteo Bartolomeo, director of Avanzi on corporate social responsibility as a business strategy; Creation of Social Accountability 8000, an index of the rates...

  • Stalking Sustainability. Zadek, Simon // Greener Management International;Summer99, Issue 26, p21 

    Increasing numbers of companies are pronouncing on the integration of sustainable development into their strategic vision and operational policies and processes. But what does this mean for the way a company will need to measure, report and be run. This paper traces recent trends in the...

  • A MANDATE FOR GREEN REPORTING. Derwent, Richard // Accountancy;Oct89, Vol. 104 Issue 1154, p92 

    Focuses on social responsibility accounting in Great Britain. Legislation governing social accounting; Methods of social accounting; Disclosure of social accounting information; Social accounting practices in other countries. INSET: EXTRACTS FROM ANNUAL REPORTS..

  • Untitled.  // Utility Week;1/29/2010, Vol. 32 Issue 3, p4 

    The article reports on hydropower schemes with a generation capacity of 100kW or more which could be approved by the Scottish ministers and contribute to renewable targets, but could harm the water environment.

  • New York Power Authority's green power initiative takes 93,000 tons of greenhouse gas emission from environment.  // Hudson Valley Business Journal;3/26/2012, Vol. 23 Issue 13, p18 

    The article focuses on the announcement of the New York Power Authority (NYPA) that the renewable energy credits (RECs) it purchased has avoided 93,000 tons of carbon dioxide (CO2) emissions in 2010.

  • Renewable Energy and Environmental Impact. Juknys, Romualdas // Environmental Research, Engineering & Management;2010, Vol. 52 Issue 2, p3 

    The author reflects on the impact of renewable energy sources on the environment in Lithuania. He stresses the significance of increasing the consumption of the country's local renewable energy for its economic and political condition. He suggests to take into consideration the eco-efficiency of...

Share

Read the Article

Courtesy of THE LIBRARY OF VIRGINIA

Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics