The Challenges and Perspectives Regarding the Estimating of the Environmental Reputation of Romanian Small and Medium-Sized Enterprises
Ionica Oncioiu

Abstract
In a society where success is almost mandatory, environmental reputation has become one of the most controversial issues in accounting. This paper’s main purpose is to discuss, according to the transition to IFRS, the answer to the following questions: Could environmental reputation be a signal that policy makers have promulgated standards so complex, unwieldy and conceptually challenged that any hope of systematic compliance, still less the production of serviceable information via their application is no more than a mirage - a false impossible shore? Since we are currently passing a time of economic crisis due to the global crisis event, we decided to use a linear programming model that allows assessing the implications of environmental reputation, with examples in Romanian SMEs. The results of this paper revealed the problems concerning environmental reputation valuation and recognition in a period of crisis.

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