Socially responsible behaviour – another approach in the assessment of the performance of the sustainable company

During the last decade, the business community ends especially the companies that activate in the fields responsible for the degradation of the environment, are seen as subjects whose main role is to ensure sustainable development. A company is defined as sustainable if it is socially responsible. Internationalization and the increased business environment complexity in this century justify the international researchers’ orientation to an integrated approach to performance (from an economic, social, environmental point of view), using criteria related to the long term direction of the company and evolved future-oriented models. Social responsibility has become a new landmark in assessing a company’s performance. This paper is the result of a process of investigation, of an analysis of the present framework, and of a bibliographical synthesis in the field of social responsibility and environmental ethics, the criteria for measuring performance in the practice of Romanian entities, in correlation with the evolution of the business environment and to the openness towards global economy. In order to point out the degree of responsibility of Romanian enterprises, regarding the actions for the protection of the environment, we have drawn an empirical analysis on a representative sample of Romanian companies.