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Csr, Sustainability Strategy And Company Performance

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  • Liliana Scutaru

    (Stefan cel Mare University, Suceava, Romania)

Abstract

The paper aims to carry out an analysis of Romanian companies that approach their business through the lens of the concept of Corporate Social Responsibility (CSR). The research is carried out based on the estimated equation of the cubic regression model and its main objective is to determine if there are correlations between the results suggested by the cubic regression model and the CSR scores obtained by the companies, as well as to determine the trend of the related CSR scores for the next period of time. The analysis highlights the fact that high-performing companies, with a strong organizational culture created through years of experience, capable of permanently adopting new business strategies, based on innovative management, are increasingly performing.

Suggested Citation

  • Liliana Scutaru, 2023. "Csr, Sustainability Strategy And Company Performance," European Journal of Accounting, Finance & Business, "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration, vol. 11(1), pages 53-62, February.
    • Handle: RePEc:scm:ejafbu:v:11:y:2023:i:1:p:53-62
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    References listed on IDEAS

    as
    1. Carroll, Archie B., 1991. "The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders," Business Horizons, Elsevier, vol. 34(4), pages 39-48.
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    3. Raluca ANDREEV & Mihaela TULVINSCHI & Anamaria-Geanina MACOVEI, 2022. "Analysis Of The Impact Of Social Performance On Financial Performance," European Journal of Accounting, Finance & Business, "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration, vol. 10(2), pages 59-65, June.
    4. Andrew Crane & Dirk Matten, 2021. "COVID‐19 and the Future of CSR Research," Journal of Management Studies, Wiley Blackwell, vol. 58(1), pages 280-284, January.
    5. repec:cai:popine:popu_p1953_8n2_0393 is not listed on IDEAS
    6. Anonymous, 1953. "Economic and Social Council," International Organization, Cambridge University Press, vol. 7(4), pages 531-540, November.
    7. Anonymous, 1953. "Economic and Social Council," International Organization, Cambridge University Press, vol. 7(2), pages 258-266, May.
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