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Considerations For Reporting The Performance Of The Socially Responsible Companies

Author

Listed:
  • Violeta Isai

    (Dunarea de Jos University of Galati, Romania)

  • Andreea-Diana Cretu

    (Dunarea de Jos University of Galati, Romania)

  • Corina-Ionela Bildigau

    (Dunarea de Jos University of Galati, Romania)

Abstract

Over time, accounting evolved from grounding on financial reports based on economic and financial performance, to the highlighting of issues based on financial, social and environmental aspects, which measures overall performance by integrating financial, social and environmental performance. In this context, economic entities should show interest and consideration in social and environmental issues in order to ensure sustainable development in accordance with the requirements of the EU framework. Corporate social responsibility is an important premise of business, being seen as a source of competitive advantage and a strategic approach to all organizations with economic potential.

Suggested Citation

  • Violeta Isai & Andreea-Diana Cretu & Corina-Ionela Bildigau, 2015. "Considerations For Reporting The Performance Of The Socially Responsible Companies," Risk in Contemporary Economy, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, pages 487-492.
    • Handle: RePEc:ddj:fserec:y:2015:p:487-492
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    References listed on IDEAS

    as
    1. Mihaela-Cristina Onica, 2013. "Corporate Governance Codes - Examples Of Good Practice," Risk in Contemporary Economy, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, pages 172-178.
    2. Mihaela-Cristina Onica, 2013. "The Internal Audit – Key Pillar of Corporate Governance," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 9(6), pages 207-213, December.
    3. Mihaela-Cristina ONICA, 2012. "The Impact of the Application of IFRS on Reporting the Financial Position," Risk in Contemporary Economy, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, pages 335-340.
    Full references (including those not matched with items on IDEAS)

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