Considerations on Social Responsibility within Romanian Entities from Environmental Reporting Perspective

Author:Univ. Lecturer, researcher, Ionel-Alin IENCIU, Ph. D.; Associate Prof., researcher, Irimie Emil POPA, Ph. D.;Researcher Nicoleta Maria IENCIU, Ph. D. Student

JEL:M49

DOI:

Keywords:social responsibility, environmental reporting, Bucharest Stock Exchange, indicators, entities

Abstract:
In this study, the authors analyzed social responsibility within Romanian organizations from the perspective of environmental reporting. As a research method the study uses content analysis of environmental information provided by 64 companies listed on the Bucharest Stock Exchange. The results show that, in terms of social responsibility, most entities from Romania aimed at creating profit, while recognizing and accepting social issues that arise in the actions undertaken by the entity, and for their self-interest, entities should be concerned about the environment and society and should take part to the responsibility that is beyond traditional economic areas. For Romanian entities, social responsibility represents a business strategy that determines entities to become more responsive to changes in the environment in which they operate.\r\n\r\n\r\n\r\n

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