摘要：AbstractFor more than three decades, the environment played a more important focus in our society. This concern has led to tightening environmental requirements, a phenomenon unprecedented in most countries. Given the financial implications that this phenomenon may have on businesses, the need for environmental information is a major interest for accounting standardization bodies.In our study we propose to investigate the presentation and disclosure of environmental information by companies in Romania. The article is divided in two parts: the first chapter presents previous researches in order to establish the current state of this research, works on disclosure of environmental information, all to highlight the potential merits of normalization accou nting organizations. The second chapter addresses to the studied issue: environmental disclosure by romanian companies. Finally concluding that analyzing environmental accounting perspectives we can see that it will continue to evolve in the coming years and will play an increasingly important role for the professional accountants.
