Published in Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 23 ISSUE 1
Written by Alina MARCUTA, Liviu MARCUTA

Starting from the importance that non-financial reports have for sustainable development, through this work we have proposed to analyze the importance given by the management of companies to social responsibility activities, but also the degree of involvement in this category of activities, bearing in mind the fact that Romanian legislation requires the submission of non-financial reports, which accompany the financial reporting. The current research was structured in two parts, in which a documentary analysis of the specialized literature was carried out with the aim of defining corporate social responsibility and presenting the role it has both in the activity of a company and in the community in which it carries out its activity, but also in measuring the companies' perception of this concept. In this sense, a questionnaire consisting of 10 questions was applied to the companies obliged to make a non-financial report. The questionnaire was applied to a group of companies from Bucharest and Ilfov county, with more than 500 employees. The response rate was 79%, these being recorded between September 10 and December 10, 2022. The data collected were processed and interpreted statistically, so that conclusions can be drawn regarding the importance of social responsibility for companies. What was found empirically was the fact that companies that invest in corporate social responsibility have a plus in building their reputation, being able to consider it a component of their marketing policy, which has positive effects on economic performance. On the other hand, there is also an increase in their ability to adapt to change, easier access to financing sources or increased sales

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