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CSR, SUSTAINABILITY STRATEGY AND COMPANY PERFORMANCE

Liliana Scutaru ()
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Liliana Scutaru: Stefan cel Mare University, Suceava, Romania

European Journal of Accounting, Finance & Business, 2023, vol. 11, issue 1, 53-62

Abstract: The paper aims to carry out an analysis of Romanian companies that approach their business through the lens of the concept of Corporate Social Responsibility (CSR). The research is carried out based on the estimated equation of the cubic regression model and its main objective is to determine if there are correlations between the results suggested by the cubic regression model and the CSR scores obtained by the companies, as well as to determine the trend of the related CSR scores for the next period of time. The analysis highlights the fact that high-performing companies, with a strong organizational culture created through years of experience, capable of permanently adopting new business strategies, based on innovative management, are increasingly performing.

Date: 2023
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European Journal of Accounting, Finance & Business is currently edited by Stefan cel Mare University of Suceava, West University of Timisoara

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