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CONCEPTUAL EVOLUTION OF CORPORATE SOCIAL RESPONSIBILITY (CSR) APPROACHES

Ana-Carolina COJOCARU (bä‚rbieru), Svetlana Mihaila () and Mihaela Ionela Socoliuc ()
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Ana-Carolina COJOCARU (bä‚rbieru): Stefan cel Mare University of Suceava, 72022, Romania
Svetlana Mihaila: Academy of Economic Studies of Moldova, 2012, Republic of Moldova
Mihaela Ionela Socoliuc: Stefan cel Mare University of Suceava, 72022, Romania

European Journal of Accounting, Finance & Business, 2021, vol. 17, issue 27, 48-57

Abstract: We are in a time of globalization, in which environmental and social issues concern everyone and, therefore, actions in this regard are also the responsibility of all. Corporate social responsibility (CSR) is based on raising companies’ awareness of the economic, social and environmental impacts they generate on the environment. The aim of this paper is to identify the key concepts and approaches in the academic researches of CSR and to formulate a personal understanding of this concept. The research method used is the bibliometric analysis of published works from an evolutionary perspective, in the period between 2000 and 2021. The study aims to provide an alternative method of investigating the conceptual evolution of CSR, which can serve as a basis for future research in this area.

Date: 2021
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