This paper focuses on the development of corporate social responsibility, with special emphasis on environmental issues in two countries that have recently joined the EU: the Czech Republic and Romania. The article analyses the short tradition of Corporate Social Responsibility reporting in both...

Successful and mature corporations can alter their financial structure and optimize their debt asset ratio according to their needs. This is not, however, so easy for companies in the start-up phase, when entrepreneurs have to rely almost ultimately on equity funding. This paper concentrates on...