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The Directive 2014/95/Eu – Is There A “New” Beginning For Csr In Romania?


  • OGREAN Claudia

    (Lucian Blaga University of Sibiu, Romania)


The global commandments of sustainable development, assumed and translated by the EU into a series of communications and resolutions, have found themselves a new (and more powerful) expression into the “Directive 2014/95/EU (…) as regards disclosure of non-financial and diversity information by certain large undertakings and groups”; in order to increase the transparency of their sustainability-related actions and results, these companies need to report (starting from 2018, by referring to the financial year 2017) information “relating to, as a minimum, environmental, social and employee matters, respect for human rights, anti-corruption and bribery matters”. As regards the Romanian companies, although they have had a relatively delayed start in terms of embracing CSR initiatives and practices (and SCR reporting respectively), the Directive 2014/95/EU could represent a great opportunity for diminishing the gap – if properly internalized and strategically operationalized. The paper aims to perform a strategic diagnosis analysis on the CSR practices and CSR reporting in Romania, on the threshold of the Directive 2014/95/EU enforcement, in order to make an effective prognosis on its consequences and impacts.

Suggested Citation

  • OGREAN Claudia, 2017. "The Directive 2014/95/Eu – Is There A “New” Beginning For Csr In Romania?," Studies in Business and Economics, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 12(1), pages 141-147, April.
  • Handle: RePEc:blg:journl:v:12:y:2017:i:1:p:141-147

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