IDEAS home Printed from https://ideas.repec.org/a/brc/brccej/v6y2021i1p73-85.html
   My bibliography  Save this article

Non-Financial Reporting: An Instrument Of Social Responsibility At The Level Of Public Interest Entities

Author

Listed:
  • Georgiana-Janina SOARE

    (Valahia University of Targoviste, Romania)

Abstract

The globalization of markets imposes, more than ever, competitiveness imperatives for economic entities around the world and has consequences both on the environment and on the people. In this context, there are alternatives to the sustainable development to keep environmental and social resources in optimal shape. Economic entities as major players in society must play their part and be aware of the importance of integrating actions specific to sustainable development and social irresponsibility at the strategic and decision-making level. To survive and be more competitive, they are forced to innovate and develop products that are more environmentally friendly. Social responsibility is a concern at national and international level, and the reporting of non-financial information is a result of the actions taken by economic entities in this regard.

Suggested Citation

  • Georgiana-Janina SOARE, 2021. "Non-Financial Reporting: An Instrument Of Social Responsibility At The Level Of Public Interest Entities," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 6(1), pages 73-85.
    • Handle: RePEc:brc:brccej:v:6:y:2021:i:1:p:73-85
    as

    Download full text from publisher

    File URL: http://www.revec.ro/papers/210107.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. repec:dau:papers:123456789/320 is not listed on IDEAS
    2. Sasse, Craig M. & Trahan, Ryan T., 2007. "Rethinking the new corporate philanthropy," Business Horizons, Elsevier, vol. 50(1), pages 29-38.
    3. Frédérique Déjean & Jean-Pascal Gond, 2004. "La responsabilité sociétale des entreprises : enjeux stratégiques et méthodologies de recherche," Post-Print halshs-00153440, HAL.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Ghi-Feng Yen & Hsin-Ti Yang, 2018. "Does Consumer Empathy Influence Consumer Responses to Strategic Corporate Social Responsibility? The Dual Mediation of Moral Identity," Sustainability, MDPI, vol. 10(6), pages 1-17, May.
    2. Venugopal Ramachandran, 2011. "Strategic corporate social responsibility: a ‘dynamic capabilities’ perspective," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 18(5), pages 285-293, September.
    3. Gu, Huimin & Ryan, Chris & Bin, Li & Wei, Gao, 2013. "Political connections, guanxi and adoption of CSR policies in the Chinese hotel industry: Is there a link?," Tourism Management, Elsevier, vol. 34(C), pages 231-235.
    4. Wu, Bao & Jin, Chenfei & Monfort, Abel & Hua, Danni, 2021. "Generous charity to preserve green image? Exploring linkage between strategic donations and environmental misconduct," Journal of Business Research, Elsevier, vol. 131(C), pages 839-850.
    5. Elona ÇERA & Ales GREGAR & Jana MATOSKOVA & Zuhair ABBAS, 2021. "Responsible Competitiveness Factors And Competitive Advantage: A Socially Responsible - Hrm Perspective," Proceedings of the INTERNATIONAL MANAGEMENT CONFERENCE, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 15(1), pages 660-668, November.
    6. Samuel Adomako & Mai Dong Tran, 2024. "Beyond profits: The linkages between local embeddedness, social legitimacy, and corporate philanthropy in the mining industry," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(1), pages 555-565, January.
    7. Mobin Fatma & Zillur Rahman, 2016. "Consumer responses to CSR in Indian banking sector," International Review on Public and Nonprofit Marketing, Springer;International Association of Public and Non-Profit Marketing, vol. 13(3), pages 203-222, October.
    8. Andra Modreanu & Gabriela Nicoleta Andrișan, 2022. "The Perceptions Of Generation Z Regarding Csr Practices In Developing Countries: An Analysis Among Romanian Post- Millennials Students," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 4, pages 263-272, August.
    9. Déjean, Frédérique, 2004. "Contribution à l'étude de l'investissement socialement responsable : Les stratégies de légitimation des sociétés de gestion," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/10473 edited by Colasse, Bernard.
    10. Charles Daussy, 2013. "Can Social Responsibility Paradoxically Strengthen The Importance Of Finance?," Post-Print hal-01002375, HAL.
    11. abderrahmane LAIB & Rachida SAHRAOUI, 2021. "Codes de conduite pour la pratique de la RSE," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 12(1), pages 116-131, June.
    12. Menon, Kalyani, 2022. "Designing transformative learning experiences for managerial transition to integrative CSR," Business Horizons, Elsevier, vol. 65(4), pages 519-528.
    13. Perrine Ferauge, 2012. "A Conceptual Framework Of Corporate Social Responsibility And Innovation," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 6(5), pages 85-96.
    14. Terramorsi Patrice, 2019. "De quoi les rapports intégrés sont-ils le nom ?," Post-Print hal-03094876, HAL.
    15. Arthur Gautier & Anne-Claire Pache, 2015. "Research on Corporate Philanthropy: A Review and Assessment," Journal of Business Ethics, Springer, vol. 126(3), pages 343-369, February.
    16. Florence Rodhain & Bernard Fallery, 2010. "Après la prise de conscience écologique, les T.I.C. en quête de responsabilité sociale," Post-Print hal-00821450, HAL.
    17. Li Xu & Jacob Cherian & Muhammad Zaheer & Muhammad Safdar Sial & Ubaldo Comite & Laura Mariana Cismas & Juan Felipe Espinosa Cristia & Judit Oláh, 2022. "The Role of Healthcare Employees’ Pro-Environmental Behavior for De-Carbonization: An Energy Conservation Approach from CSR Perspective," Energies, MDPI, vol. 15(9), pages 1-18, May.
    18. Wu, Bao & Monfort, Abel & Jin, Chenfei & Shen, Xinyan, 2022. "Substantial response or impression management? Compliance strategies for sustainable development responsibility in family firms," Technological Forecasting and Social Change, Elsevier, vol. 174(C).
    19. Ryan Thomas Trahan & Brad Jantz, 2023. "What is ESG? Rethinking the “E” pillar," Business Strategy and the Environment, Wiley Blackwell, vol. 32(7), pages 4382-4391, November.
    20. Sheehan, Norman T. & Vaidyanathan, Ganesh & Fox, Kenneth A. & Klassen, Mark, 2023. "Making the invisible, visible: Overcoming barriers to ESG performance with an ESG mindset," Business Horizons, Elsevier, vol. 66(2), pages 265-276.

    More about this item

    Keywords

    social responsibility; non-financial information; sustainable development; public interest entity;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:brc:brccej:v:6:y:2021:i:1:p:73-85. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Cristina GANESCU (email available below). General contact details of provider: http://www.univcb.ro/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.