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HOW MEASURING CSR PERFORMANCE IMPACTS CSR RESULTS?

Catalina Crișan-Mitra (catalina.crisan@econ.ubbcluj.ro) and Anca Borza (anca.borza@econ.ubbcluj.ro)
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Catalina Crișan-Mitra: Faculty of Economics and Business Administration, (ROMANIA)
Anca Borza: Faculty of Economics and Business Administration, (ROMANIA)

Interdisciplinary Management Research, 2015, vol. 11, 869-879

Abstract: CSR is a global phenomenon, which draws the attention of a growing number of partisans, both business people and consumers. Managers can use this trend to their company’s benefit, to achieve sustainable development and to gain the community’s sympathy. More and more companies are investing heavily in philanthropic and environmental initiatives, demonstrating that CSR can no longer be perceived as a simple cost made randomly and without a clear strategy. To support the theoretical approaches deduced from the existing literature, the authors have conducted an empirical qualitative research, with the aid of a questionnaire sent out to top managers, HR managers and heads of CSR departments within large companies that operate on the Romanian market. The research is based on the analysis of 87 questionnaires and aims to highlight the impact of social responsibility policies on the company’s results by detailing the causal relationship between the instruments used to measure social performance and the benefits achieved through CSR policies. The conclusions drawn have a great relevance both theoretically and especially practically because they allow the creation of a reference model of CSR efforts in a developing country such as Romania where there is no clear framework to sustain these type of initiatives.

Keywords: CSR; social performance; measurement instruments; Romania (search for similar items in EconPapers)
JEL-codes: E00 H10 M1 (search for similar items in EconPapers)
Date: 2015
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