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An Investigation Regarding the Disclosure of Corporate Social Responsibility Information for Listed Companies from Romania

Author

Listed:
  • Valentin Dumitru

    (Academy of Economic Studies, Bucharest, Romania)

  • Iuliana Ionescu

    (Academy of Economic Studies, Bucharest, Romania)

  • Adriana Calu

    (University of Bucharest, Romania)

  • Mirela Oancea

    (Academy of Economic Studies, Bucharest, Romania)

Abstract

The purpose of this research was to establish the degree of transparency concerning the communication of the information regarding the corporate social responsibility by the Romanian companies listed. The study used as a sample the listed companies in the first part of the Bucharest Stock Exchange. Considering the fact that in Romania there is no mandatory reporting of such information, we examined the extent to which public companies in Romania have, voluntarily, on their sites, such disclosures. As a research framework we used the model proposed by Dahlsrud (2008). According to this model, CSR-type information can be classified into five dimensions: the environmental dimension, social dimension, economic dimension, the „stakeholders” dimension and voluntary dimension. After conducting site investigation we made a classification of their degree of transparency (dependent variable). For this variable we tested the association with the type of ownership and activity (independent variables).

Suggested Citation

  • Valentin Dumitru & Iuliana Ionescu & Adriana Calu & Mirela Oancea, 2011. "An Investigation Regarding the Disclosure of Corporate Social Responsibility Information for Listed Companies from Romania," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 13(29), pages 146-161, February.
    • Handle: RePEc:aes:amfeco:v:13:y:2011:i:29:p:146-161
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    Citations

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    Cited by:

    1. Adriana Tiron-Tudor & Cristina Silvia Nistor & Cristina Alexandrina ªtefãnescu & Gianluca Zanellato, 2019. "Encompassing Non-Financial Reporting in A Coercive Framework for Enhancing Social Responsibility: Romanian Listed Companies’ Case," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 21(52), pages 590-590, August.
    2. Catalina Gorgan & Vasile Gorgan, 2014. "Study On Disclosure Level Of Companies Listed On The Bucharest Stock Exchange In Accordance With International Financial Reporting Standards: The Case Of Intangible Assets," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 2, pages 104-115, April.
    3. Codruţa Dura & Imola Drigă, 2017. "The Impact of Multinational Companies from Romania on Increasing the Level of Corporate Social Responsibility Awareness," Contemporary Economics, University of Economics and Human Sciences in Warsaw., vol. 11(1), March.
    4. Maria LOGHIN & Răzvan Cătălin DOBREA & Octavian Mihai PERPELEA, 2022. "SWOT Analysis and Key Actors in the Field of CSR," Management and Economics Review, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 7(2), pages 246-257, June.
    5. Marian Siminica & Liviu Craciun & Adina Dinu, 2015. "The Impact of Corporate Sustainability Strategies on the Financial Performance of Romanian Companies in the Context of Green Marketing," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 17(40), pages 994-994, August.

    More about this item

    Keywords

    Corporate Social Responsibility; CSR dimensions; transparency of CSR; analyses of Romanian companies sites concerning CSR;
    All these keywords.

    JEL classification:

    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth

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