Measuring CSR with Accounting Information Systems Through a Managerial Model for Sustainable Economic Development

Loredana Cristina Tănase, Valentin Radu (), Alina Iuliana Tăbîrcă, Violeta State, Florin Radu, Laura Marcu and Cristina Maria Voinea
Additional contact information
Loredana Cristina Tănase: Faculty of Economics, Valahia University of Targoviste, 130004 Targoviste, Romania
Valentin Radu: Faculty of Economics, Valahia University of Targoviste, 130004 Targoviste, Romania
Alina Iuliana Tăbîrcă: Faculty of Economics, Valahia University of Targoviste, 130004 Targoviste, Romania
Violeta State: Faculty of Economics, Valahia University of Targoviste, 130004 Targoviste, Romania
Florin Radu: Faculty of Economics, Valahia University of Targoviste, 130004 Targoviste, Romania
Laura Marcu: Faculty of Economics, Valahia University of Targoviste, 130004 Targoviste, Romania
Cristina Maria Voinea: Faculty of Economics, Valahia University of Targoviste, 130004 Targoviste, Romania

Sustainability, 2025, vol. 17, issue 10, 1-27

Abstract: In the European Union’s Corporate Sustainability Reporting Directive (CSRD) context, organizations must increasingly integrate non-financial indicators into their reporting structures. The role of accounting information in establishing a comprehensive model for measuring corporate social responsibility (CSR) is critical due to its inherent characteristics. This study proposes a structured model for measuring CSR performance using accounting information systems (AIS) as an analytical and operational support tool. The research investigates the extent to which financial analysts and auditors use AIS to evaluate specific CSR indicators related to employee satisfaction, environmental impact, and customer relations and how these contribute to a global CSR index. The study is based on a quantitative survey conducted among accounting professionals in Romania using a structured questionnaire, analyzed through correlation-based models. The findings reveal a statistically significant association between AIS usage and the capacity to quantify CSR performance, with clear distinctions based on professional roles and areas of expertise. This article contributes to the literature by demonstrating how AIS can operationalize sustainability reporting frameworks and support the transition toward evidence-based CSR assessments. The proposed model offers a practical tool for organizations to improve transparency, stakeholder engagement, and strategic alignment with sustainability objectives.

Keywords: CSR; performance; management information system; global CSR; specific CSR; AIS (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2025
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.mdpi.com/2071-1050/17/10/4712/pdf (application/pdf)
https://www.mdpi.com/2071-1050/17/10/4712/ (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:gam:jsusta:v:17:y:2025:i:10:p:4712-:d:1660281

Access Statistics for this article

Sustainability is currently edited by Ms. Alexandra Wu

More articles in Sustainability from MDPI
Bibliographic data for series maintained by MDPI Indexing Manager ().