Corporate Social Responsibility Reporting: A Community-Based Assessment Of Social Capital Relevance

Corporate Social Responsibility (CSR) represents a company's commitment to act ethically and responsibly toward society and the environment, beyond immediate economic interests. In a global context where the impact of business activities on communities, the environment, and employees is increasingly visible, companies are called to actively contribute to sustainable development. A socially responsible company integrates into its strategy practices that support employee well-being, reduce negative environmental impact, and support community initiatives. This may include investments in education and health, strict environmental policies, transparency in activity reporting, and respect for human rights. In the long run, social responsibility brings benefits not only to society but also to the company itself. It enhances reputation, attracts and retains customers, increases employee loyalty, and may even contribute to financial performance. Thus, CSR is no longer just an option, but a strategic necessity for any organization that aims to remain relevant and sustainable in a changing world. In this regard, the purpose of this research is to identify respondents' perceptions regarding the usefulness of the information published by companies in sustainability reports. Through this information, one can understand the company's involvement in the community and its activities impacting the external environment. A questionnaire was used as the quantitative and qualitative research method.