THE PROFILE OF CSR DISCLOSURE AS PRESENTED ON ROMANIAN COMPANIES’ WEBSITES

Saveanu Tomina Gabriela () and Abrudan Maria-Madela ()
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Saveanu Tomina Gabriela: University of Oradea, Faculty of Economics
Abrudan Maria-Madela: University of Oradea, Faculty of Economics

Annals of Faculty of Economics, 2015, vol. 1, issue 1, 576-583

Abstract: In this paper we present the main findings of a study on CSR disclosure by companies operating in Romania. Starting with the statement that an important incentive for social responsibility actions is represented by creating a good reputation for the company, we would expect high online visibility of these initiatives. More, based on the information available on companies’ websites we aimed at creating a typology for the CSR actions in Romania. Consequently we investigated websites of all large companies in Bihor County and the top 100 largest companies in Romania based on turnover. The analysis was systematized on the following information: concepts used, types of actions organized, reference stakeholders, elements of reporting. The conclusions are rather contradictory to the starting argument: for Romania the main driver for CSR actions seems to be the example and standards set by multinational companies not a PR strategy. Consequently such actions are less visible online and are not systematically reported. More, in many cases the lack of promotion or link between a company to a social cause indicates that CSR is the result of a social orientation of the owners or managers of companies. The concept most used in practice is sustainability, in some cases devided between environment and social components. The areas in which companies are most active are the environmental protection, sports and generally community development projects.

Keywords: corporate social responsibility; sustainable corporation; social philanthropy; CSR disclosure (search for similar items in EconPapers)
JEL-codes: M14 (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:ora:journl:v:1:y:2015:i:1:p:576-583

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