On The Utility Of Enforcing Directive 2013/34/Eu In The Field Of The Social Responsbility Of The Public Organisations

This work analyses the utility and possibility of extending the legislation adopted at the European Union level – in the field of reporting the socially responsible results of the joint-stock companies, limited liability companies, partnerships limited by shares, general partnerships, and limited partnerships – also in the case of the public organisations. The scientific work starts from the concept of the corporate social responsibility, a concept including five types of responsibilities: ecologic responsibility, economic responsibility, juridical responsibility, ethical responsibility, and philanthropic responsibility. Further to the analyses of the results of a quantitative marketing research performed in 2014 in Brașov municipality, Romania, and Directive 2013/34/EU of the European Parliament and Council regarding the annual financial statements, consolidated financial statements and related reports of certain types of enterprises, as well as of the special situation, in most of the cases, of the performed activity and profit achieved by the public organizations, the de lege ferenda proposals have been exposed regarding the possibility of extending the juridical regulations concerning the philanthropic component of the social responsibility also on the public organisations. The marketing research on ”Attitudes and opinions of the Brașov citizens regarding social responsibility” has had the final sample made up 386 persons, with a random error of ± 4.99%, which can be considered a minimum limit of representativeness. Thus, the results of this research are representative for Brașov town, and can also be extended in the case of other large towns from Romania. The analysed results have revealed the view of the questioned Brașov citizens regarding the reporting activity and the manner of reporting from the business operators of the socially responsible activity. The juridical analysis of the provisions of Directive 2013/34/EU of the European Parliament and Council regarding the annual financial statements, consolidated financial statements, and related reports of certain types of enterprises have determined an answer to the question: ”Is it useful and necessary the extension – de lege ferenda – of the legislation regarding the philanthropic component of the social responsibility also in the sector of the activities performed by the public bodies?”