THE RELATIONSHIP BETWEEN CORPORATE SOCIAL RESPONSIBILITY (CSR) AND SUSTAINABLE DEVELOPMENT (SD)

Liliana Nicoleta Simionescu ()
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Liliana Nicoleta Simionescu: Bucharest University of Economic Studies, Bucharest

Internal Auditing and Risk Management, 2015, vol. 38, issue 1, 179-190

Abstract: The attention toward social and environmental impacts of companies on stakeholders is not new. In the past years, the interest as regard the companies’ impact on stakeholders increased due to pressing global problems like climate change and poverty. Companies are regarded as important players given their activities and global influence where they confront a range of issues, stakeholders, in both home and host countries as well. Companies’ potential in being not a part of the problem, but rather a solution where other institutions fail, is increasingly acknowledged and has attracted the researchers interest in the field of corporate social responsibility (CSR) activities and sustainable development (SD). The relation between CSR and SD has been studied just a little and their inclusion in the literature as two concepts as part of the same model has been lacking. This paper studies both concepts, respectively CSR and SD, and proposes a theoretical framework for developing countries as further research in this area.

Keywords: Corporate social responsibility; Developing countries; Community; Sustainable development (search for similar items in EconPapers)
JEL-codes: G3 O57 Q01 (search for similar items in EconPapers)
Date: 2015
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Citations: View citations in EconPapers (4)

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