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Measuring CSR with Accounting Information Systems Through a Managerial Model for Sustainable Economic Development

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  • Loredana Cristina Tănase

    (Faculty of Economics, Valahia University of Targoviste, 130004 Targoviste, Romania)

  • Valentin Radu

    (Faculty of Economics, Valahia University of Targoviste, 130004 Targoviste, Romania)

  • Alina Iuliana Tăbîrcă

    (Faculty of Economics, Valahia University of Targoviste, 130004 Targoviste, Romania)

  • Violeta State

    (Faculty of Economics, Valahia University of Targoviste, 130004 Targoviste, Romania)

  • Florin Radu

    (Faculty of Economics, Valahia University of Targoviste, 130004 Targoviste, Romania)

  • Laura Marcu

    (Faculty of Economics, Valahia University of Targoviste, 130004 Targoviste, Romania)

  • Cristina Maria Voinea

    (Faculty of Economics, Valahia University of Targoviste, 130004 Targoviste, Romania)

Abstract

In the European Union’s Corporate Sustainability Reporting Directive (CSRD) context, organizations must increasingly integrate non-financial indicators into their reporting structures. The role of accounting information in establishing a comprehensive model for measuring corporate social responsibility (CSR) is critical due to its inherent characteristics. This study proposes a structured model for measuring CSR performance using accounting information systems (AIS) as an analytical and operational support tool. The research investigates the extent to which financial analysts and auditors use AIS to evaluate specific CSR indicators related to employee satisfaction, environmental impact, and customer relations and how these contribute to a global CSR index. The study is based on a quantitative survey conducted among accounting professionals in Romania using a structured questionnaire, analyzed through correlation-based models. The findings reveal a statistically significant association between AIS usage and the capacity to quantify CSR performance, with clear distinctions based on professional roles and areas of expertise. This article contributes to the literature by demonstrating how AIS can operationalize sustainability reporting frameworks and support the transition toward evidence-based CSR assessments. The proposed model offers a practical tool for organizations to improve transparency, stakeholder engagement, and strategic alignment with sustainability objectives.

Suggested Citation

  • Loredana Cristina Tănase & Valentin Radu & Alina Iuliana Tăbîrcă & Violeta State & Florin Radu & Laura Marcu & Cristina Maria Voinea, 2025. "Measuring CSR with Accounting Information Systems Through a Managerial Model for Sustainable Economic Development," Sustainability, MDPI, vol. 17(10), pages 1-27, May.
    • Handle: RePEc:gam:jsusta:v:17:y:2025:i:10:p:4712-:d:1660281
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