Impact of ESG performance on the quality of CSR reporting

Ana-Carolina Cojocaru (Bărbieru) (), Ana-Carolina Cojocaru (Bărbieru) (), Anastasia Mihaila (), Anastasia Mihaila (), Anatol Melega (), Victor Cojocaru () and Victor Cojocaru ()
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Ana-Carolina Cojocaru (Bărbieru): Stefan cel Mare University of Suceava, Romania
Ana-Carolina Cojocaru (Bărbieru): Academy of Economic Studies of Moldova, Moldova, Republic of
Anastasia Mihaila: Stefan cel Mare University of Suceava, Romania
Anastasia Mihaila: Academy of Economic Studies of Moldova, Moldova, Republic of
Anatol Melega: Stefan cel Mare University of Suceava, Romania
Victor Cojocaru: Stefan cel Mare University of Suceava, Romania
Victor Cojocaru: Academy of Economic Studies of Moldova, Moldova, Republic of

Entrepreneurship and Sustainability Issues, 2025, vol. 13, issue 1, 131-142

Abstract: The research aims to analyze the role of the three pillars of sustainability, namely social, environmental and governance (ESG), in the quality of corporate social responsibility (CSR) reporting and how sustainability reporting increases the perceived importance of transparency, relevance and consistency of CSR communication. The research methodology consists of applying a questionnaire on a sample of 141 respondents, employees of companies in Romania, whose answers were analyzed by a multiple linear regression model. The results indicate that all three ESG dimensions have a positive impact and contribute to the improvement of CSR quality, with the most marginal effect being the environmental dimension (β = 0.294, p

Keywords: ESG reporting; CSR; corporate governance; sustainability; transparency; quality (search for similar items in EconPapers)
JEL-codes: G34 M14 M41 Q56 (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:ssi:jouesi:v:13:y:2025:i:1:p:131-142

DOI: 10.9770/m4435725994

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