Proceedings

Table 7. The Correlation Coefficient between Variables
~ 1034 ~
The level of
environmental
reporting
Financial
performance
The level of environmental
reporting
Pearson Correlation
1 .232
Sig. (2-tailed) .125
N 46 45
Kendall's tau_b 1 .190
Sig. (2-tailed) .132
N 46 45
Spearman's rho 1 .227
Sig. (2-tailed) .134
N 46 45
(Source: calculations made by the author in SPSS)
Following the statistical analysis, it can be concluded that there is no link between
financial performance and the level of environmental reporting, the fifth hypothesis
being rejected.
The entity’s membership in various environmental programs determines the level of
environmental reporting for the entities in Romania. Thus it will be analyzed the
variation of environmental reporting depending on:
1 Membership of PNAP – carbon emissions;
2 The presence in The Registry of Romanian Polluters from 2005 issued in
2007.
Table 8. The Correlation Coefficient between Variables
The level of
environmental
reporting
The entity is part of
PNAP – carbon
emissions
The entity is present in
the Registry of
Romanian Polluters
Pearson Correlation 1 -.143 -.242
Sig. (2-tailed) .344 .105
N 46 46 46
Kendall's tau_b 1 -.086 -.150
Sig. (2-tailed) .489 .230
N 46 46 46
Spearman's rho 1 -.103 -.179
Sig. (2-tailed) .495 .235
N 46 46 46
** The correlation is significant for a level of the coefficient of 0.01.
(Source: calculations made by the author in SPSS)
Following the statistical analysis, it can be concluded that the entity’s belonging to
various environmental programs (PANA, The Registry of Romanian Polluters) does
not determine them to provide more information on the environmental impact.