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Impact of ESG performance on the quality of CSR reporting

Author

Listed:
  • Ana-Carolina Cojocaru (Bărbieru)

    (Stefan cel Mare University of Suceava, Romania)

  • Ana-Carolina Cojocaru (Bărbieru)

    (Academy of Economic Studies of Moldova, Moldova, Republic of)

  • Anastasia Mihaila

    (Stefan cel Mare University of Suceava, Romania)

  • Anastasia Mihaila

    (Academy of Economic Studies of Moldova, Moldova, Republic of)

  • Anatol Melega

    (Stefan cel Mare University of Suceava, Romania)

  • Victor Cojocaru

    (Stefan cel Mare University of Suceava, Romania)

  • Victor Cojocaru

    (Academy of Economic Studies of Moldova, Moldova, Republic of)

Abstract

The research aims to analyze the role of the three pillars of sustainability, namely social, environmental and governance (ESG), in the quality of corporate social responsibility (CSR) reporting and how sustainability reporting increases the perceived importance of transparency, relevance and consistency of CSR communication. The research methodology consists of applying a questionnaire on a sample of 141 respondents, employees of companies in Romania, whose answers were analyzed by a multiple linear regression model. The results indicate that all three ESG dimensions have a positive impact and contribute to the improvement of CSR quality, with the most marginal effect being the environmental dimension (β = 0.294, p

Suggested Citation

  • Ana-Carolina Cojocaru (Bărbieru) & Ana-Carolina Cojocaru (Bărbieru) & Anastasia Mihaila & Anastasia Mihaila & Anatol Melega & Victor Cojocaru & Victor Cojocaru, 2025. "Impact of ESG performance on the quality of CSR reporting," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 13(1), pages 131-142, September.
    • Handle: RePEc:ssi:jouesi:v:13:y:2025:i:1:p:131-142
    DOI: 10.9770/m4435725994
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    Keywords

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    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • 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
    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance

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