IDEAS home Printed from https://ideas.repec.org/a/gam/jsusta/v14y2022i20p13153-d941479.html
   My bibliography  Save this article

Social Reporting Impact on Non-Profit Stakeholder Satisfaction and Trust during the COVID-19 Pandemic in an Emerging Market

Author

Listed:
  • Sefora-Marcela Nemțeanu

    (Department of Marketing, Babes-Bolyai University Cluj-Napoca, 400591 Cluj-Napoca, Romania)

  • Dan-Cristian Dabija

    (Department of Marketing, Babes-Bolyai University Cluj-Napoca, 400591 Cluj-Napoca, Romania)

  • Patrizia Gazzola

    (Department of Economics, University of Insubria, 21100 Varese, Italy)

  • Elena-Mădălina Vătămănescu

    (Faculty of Management, National University of Political Studies and Public Administration (SNSPA), 012014 Bucharest, Romania)

Abstract

Attracting resources to achieve established goals makes social reporting necessary in relation to an organization’s stakeholders, and reports on the social impact of resource use and activities have an essential role in increasing stakeholder satisfaction and trust. The COVID-19 pandemic emphasized the importance of sustainable development goals and transparent social reporting for different categories of stakeholders. This paper aims to identify the social reporting dimensions that influence the satisfaction and trust of the primary stakeholders of non-profit organizations in an emerging market (Romania), i.e., managers, employees, members, volunteers, donors, and collaborators. The results reveal the positive influence COVID-19 reporting had on stakeholder satisfaction. The lack of formal reporting has a weak yet statistically significant negative influence on stakeholder satisfaction, thus positively influencing the perceived need for external and internal auditing. Stakeholder trust in an organization is strongly and positively influenced by satisfaction with the organizational activity and internal auditing and is negatively influenced by a lack of formal reporting.

Suggested Citation

  • Sefora-Marcela Nemțeanu & Dan-Cristian Dabija & Patrizia Gazzola & Elena-Mădălina Vătămănescu, 2022. "Social Reporting Impact on Non-Profit Stakeholder Satisfaction and Trust during the COVID-19 Pandemic in an Emerging Market," Sustainability, MDPI, vol. 14(20), pages 1-18, October.
    • Handle: RePEc:gam:jsusta:v:14:y:2022:i:20:p:13153-:d:941479
    as

    Download full text from publisher

    File URL: https://www.mdpi.com/2071-1050/14/20/13153/pdf
    Download Restriction: no
    File URL: https://www.mdpi.com/2071-1050/14/20/13153/
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Alina Simona Tecau & Cristinel Petrisor Constantin & Radu Constantin Lixandroiu & Ioana Bianca Chitu & Gabriel Bratucu, 2020. "Impact of the COVID-19 Crisis on Heavy Work Investment in Romania," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 22(Special 1), pages 1049-1049, November.
    2. Marcela Sefora Nemteanu & Teodora Mihaela Tarcza, 2016. "Volunteers Trust In Organizational Mission, Leadership And Activities Effieciency," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 995-1001, July.
    3. Patrizia Gazzola & Elena‐Mădălina Vătămănescu & Andreia Gabriela Andrei & Chiara Marrapodi, 2019. "Users' motivations to participate in the sharing economy: Moving from profits toward sustainable development," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(4), pages 741-751, July.
    4. Michelle Greenwood & Harry Buren III, 2010. "Trust and Stakeholder Theory: Trustworthiness in the Organisation–Stakeholder Relationship," Journal of Business Ethics, Springer, vol. 95(3), pages 425-438, September.
    5. Tomas Kliestik & Katarina Valaskova & Elvira Nica & Maria Kovacova & George Lazaroiu, 2020. "Advanced methods of earnings management: monotonic trends and change-points under spotlight in the Visegrad countries," Oeconomia Copernicana, Institute of Economic Research, vol. 11(2), pages 371-400, June.
    6. Maria Kovacova & Tomas Kliestik & Katarina Valaskova & Pavol Durana & Zuzana Juhaszova, 2019. "Systematic review of variables applied in bankruptcy prediction models of Visegrad group countries," Oeconomia Copernicana, Institute of Economic Research, vol. 10(4), pages 743-772, December.
    7. Marcela-Sefora Nemteanu & Dan-Cristian Dabija, 2020. "The Influence of Heavy Work Investment on Job Satisfaction and Turnover Intention in Romania," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 22(Special 1), pages 993-993, November.
    8. Pascual Berrone & Jordi Surroca & Josep Tribó, 2007. "Corporate Ethical Identity as a Determinant of Firm Performance: A Test of the Mediating Role of Stakeholder Satisfaction," Journal of Business Ethics, Springer, vol. 76(1), pages 35-53, November.
    9. Fox, Jonathan A., 2015. "Social Accountability: What Does the Evidence Really Say?," World Development, Elsevier, vol. 72(C), pages 346-361.
    10. Les Hardy & Harry Ballis, 2013. "Accountability and giving accounts," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 26(4), pages 539-566, May.
    11. Jörg Henseler & Marko Sarstedt, 2013. "Goodness-of-fit indices for partial least squares path modeling," Computational Statistics, Springer, vol. 28(2), pages 565-580, April.
    12. Marcela-Sefora Nemteanu & Dan-Cristian Dabija & Liana Stanca, 2021. "The Influence of Teleworking on Performance and Employees’ Counterproductive Behaviour," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 23(58), pages 601-601, August.
    13. Brendan O'Dwyer & Jeffrey Unerman & Elaine Hession, 2005. "User needs in sustainability reporting: Perspectives of stakeholders in Ireland," European Accounting Review, Taylor & Francis Journals, vol. 14(4), pages 759-787.
    14. Lavinia Denisia Cuc & Andrea Feher & Paul Nichita Cuc & Silviu Gabriel Szentesi & Dana Rad & Gavril Rad & Mioara Florina Pantea & Cosmin Silviu Raul Joldes, 2022. "A Parallel Mediation Analysis on the Effects of Pandemic Accentuated Occupational Stress on Hospitality Industry Staff Turnover Intentions in COVID-19 Context," IJERPH, MDPI, vol. 19(19), pages 1-20, September.
    15. Marcela-Sefora Nemteanu & Dan-Cristian Dabija, 2021. "The Influence of Internal Marketing and Job Satisfaction on Task Performance and Counterproductive Work Behavior in an Emerging Market during the COVID-19 Pandemic," IJERPH, MDPI, vol. 18(7), pages 1-16, April.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Tomas Kliestik & Marek Nagy & Katarina Valaskova, 2023. "Global Value Chains and Industry 4.0 in the Context of Lean Workplaces for Enhancing Company Performance and Its Comprehension via the Digital Readiness and Expertise of Workforce in the V4 Nations," Mathematics, MDPI, vol. 11(3), pages 1-21, January.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Monica Ioana Burcă-Voicu & Romana Emilia Cramarenco & Dan-Cristian Dabija, 2022. "Investigating Learners’ Teaching Format Preferences during the COVID-19 Pandemic: An Empirical Investigation on an Emerging Market," IJERPH, MDPI, vol. 19(18), pages 1-21, September.
    2. Marcela-Sefora Nemțeanu & Dan-Cristian Dabija, 2023. "Negative Impact of Telework, Job Insecurity, and Work–Life Conflict on Employee Behaviour," IJERPH, MDPI, vol. 20(5), pages 1-18, February.
    3. Simon Reinwald & Silvia Annen, 2023. "Influence of Gender and Prior Education Intersectionality on Further Education Investments and Job Satisfaction," SAGE Open, , vol. 13(2), pages 21582440231, June.
    4. Mihai Andronie & George Lăzăroiu & Roxana Ștefănescu & Cristian Uță & Irina Dijmărescu, 2021. "Sustainable, Smart, and Sensing Technologies for Cyber-Physical Manufacturing Systems: A Systematic Literature Review," Sustainability, MDPI, vol. 13(10), pages 1-23, May.
    5. Andriy Stavytskyy & Ganna Kharlamova & Olena Komendant & Jarosław Andrzejczak & Joanna Nakonieczny, 2021. "Methodology for Calculating the Energy Security Index of the State: Taking into Account Modern Megatrends," Energies, MDPI, vol. 14(12), pages 1-19, June.
    6. Dan-Cristian Dabija & Luiela Magdalena Csorba & Florin-Lucian Isac & Sergiu Rusu, 2023. "Managing Sustainable Sharing Economy Platforms: A Stimulus–Organism–Response Based Structural Equation Modelling on an Emerging Market," Sustainability, MDPI, vol. 15(6), pages 1-22, March.
    7. Edwin Rühli & Sybille Sachs & Ruth Schmitt & Thomas Schneider, 2017. "Innovation in Multistakeholder Settings: The Case of a Wicked Issue in Health Care," Journal of Business Ethics, Springer, vol. 143(2), pages 289-305, June.
    8. Mihai Andronie & George Lăzăroiu & Mariana Iatagan & Iulian Hurloiu & Irina Dijmărescu, 2021. "Sustainable Cyber-Physical Production Systems in Big Data-Driven Smart Urban Economy: A Systematic Literature Review," Sustainability, MDPI, vol. 13(2), pages 1-15, January.
    9. Josef Maroušek & Anna Maroušková, 2021. "Economic Considerations on Nutrient Utilization in Wastewater Management," Energies, MDPI, vol. 14(12), pages 1-16, June.
    10. Tomáš Brabenec & Anna Maroušková & Tomáš Zoubek & Martin Filip, 2021. "Residues from Water Precipitation via Ferric Hydroxide Threaten Soil Fertility," Sustainability, MDPI, vol. 13(8), pages 1-11, April.
    11. Mihaela Simionescu & Adam Wojciechowski & Arkadiusz Tomczyk & Marcin Rabe, 2021. "Revised Environmental Kuznets Curve for V4 Countries and Baltic States," Energies, MDPI, vol. 14(11), pages 1-15, June.
    12. Pavol Durana & Katarina Valaskova & Roman Blazek & Jozef Palo, 2022. "Metamorphoses of Earnings in the Transport Sector of the V4 Region," Mathematics, MDPI, vol. 10(8), pages 1-14, April.
    13. Josef Maroušek & Anna Maroušková & Tomáš Zoubek & Petr Bartoš, 2022. "Economic impacts of soil fertility degradation by traces of iron from drinking water treatment," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 24(4), pages 4835-4844, April.
    14. Nemțeanu Marcela-Sefora & Coita Dorin-Cristian & Tarcza Mihaela-Teodora, 2021. "Non-Profit Organizations Density, Socially Vulnerable Categories And Economical Development From Voluntary And Government Failure Theories Perspective," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 30(2), pages 393-403, December.
    15. Mirela Mazilu & Amalia Niță & Ionuț-Adrian Drăguleasa & Oana Mititelu-Ionuș, 2023. "Fostering Urban Destination Prosperity through Post COVID-19 Sustainable Tourism in Craiova, Romania," Sustainability, MDPI, vol. 15(17), pages 1-27, August.
    16. Tetyana Vasylieva & Vladyslav Pavlyk & Yuriy Bilan & Grzegorz Mentel & Marcin Rabe, 2021. "Assessment of Energy Efficiency Gaps: The Case for Ukraine," Energies, MDPI, vol. 14(5), pages 1-14, March.
    17. Shengkun Xie, 2021. "Improving Explainability of Major Risk Factors in Artificial Neural Networks for Auto Insurance Rate Regulation," Risks, MDPI, vol. 9(7), pages 1-21, July.
    18. Dean Neu & Gregory D. Saxton & Abu S. Rahaman, 2022. "Social Accountability, Ethics, and the Occupy Wall Street Protests," Journal of Business Ethics, Springer, vol. 180(1), pages 17-31, September.
    19. Haro-de-Rosario, Arturo & Gálvez-Rodríguez, María del Mar & Sáez-Martín, Alejandro & Caba-Pérez, Carmen, 2017. "Papel do conselho de Administração na ética empresarial em países da América Latina," RAE - Revista de Administração de Empresas, FGV-EAESP Escola de Administração de Empresas de São Paulo (Brazil), vol. 57(5), October.
    20. Anheier Helmut K. & Toepler Stefan, 2019. "Policy Neglect:The True Challenge to the Nonprofit Sector," Nonprofit Policy Forum, De Gruyter, vol. 10(4), pages 1-9, December.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:gam:jsusta:v:14:y:2022:i:20:p:13153-:d:941479. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: MDPI Indexing Manager (email available below). General contact details of provider: https://www.mdpi.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.