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How could CSR lead to a better management?

Author

Listed:
  • Elena Cerasela SPATARIU

    (Ovidius University of Constanta, Constanta, Romania)

  • Maria Alina CARATAS

    (The Bucharest University of Economic Studies, Bucharest, Romania)

Abstract

The purpose of this study consists in highlighting the role and responsibilities of the internal audit function and how corporate responsibility is approached by two of the top private companies in Romania. Firstly, we analysed the corporate governance codes of these economic entities and how corporate social responsibility and internal audit function are applied and which are their roles. We made a comparative research by analysing how these institutions have implemented the regulation and recommendations given by the prudential surveillance authority in their organizations and we emphasized some gaps or needs of improvement. We drew up some lines that IIA recommends to being followed for touching the scope of internal audit. The limitation of this research comes from analysing only some indicators to be compared between these two companies. The value of this paper resides in identifying the areas in need of improvement in order to be in compliance with the requirements.

Suggested Citation

  • Elena Cerasela SPATARIU & Maria Alina CARATAS, 2014. "How could CSR lead to a better management?," The Journal of Accounting and Management, Danubius University of Galati, issue 3, pages 43-46, December.
    • Handle: RePEc:dug:jaccma:y:2014:i:3:p:43-46
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    File URL: http://journals.univ-danubius.ro/index.php/jam/article/view/2713
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    References listed on IDEAS

    as
    1. Hsiang-Lin Chih & Hsiang-Hsuan Chih & Tzu-Yin Chen, 2010. "On the Determinants of Corporate Social Responsibility: International Evidence on the Financial Industry," Journal of Business Ethics, Springer, vol. 93(1), pages 115-135, April.
    2. AfDB AfDB, . "Annual Report 2012," Annual Report, African Development Bank, number 461.
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