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Open AccessArticle

Performance Evaluation of the Implementation of the 2013/34/EU Directive in Romania on the Basis of Corporate Social Responsibility Reports

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Faculty of Economics and Business Administration, University of Craiova, A. I. Cuza St. No. 13, 200396 Craiova, Dolj, Romania
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Faculty of Economics, The Bucharest University of Economic Studies, Ion N. Angelescu Building, Piața Romană nr. 6, sector 1, 010374 Bucharest, Romania
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Faculty of Business and Administration, Department of Economic and Administrative Sciences, University of Bucharest, Regina Elisabeta Boulevard, no. 4–12, sector 3, 030018 Bucharest, Romania
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The Department of Natural and Technological Hazards, National Institute of Research and Development for Environmental Protection (I.N.C.D.P.M.), Splaiul Independenței, No. 294, sector 6, 060031 Bucharest, Romania
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Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, Ion N. Angelescu Building, Piața Romană nr. 6, sector 1, 010374 Bucharest, Romania
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Author to whom correspondence should be addressed.
Sustainability 2019, 11(9), 2531; https://doi.org/10.3390/su11092531
Received: 4 April 2019 / Revised: 24 April 2019 / Accepted: 27 April 2019 / Published: 1 May 2019
The paper highlights part of the results of an investigation-based analysis. The research was carried out at the level of the 680 public interest entities with over 500 employees, for the first time enforced by law, together with the financial statements for 2017 reported in 2018, to publish non-financial social responsibility, the environment, and promotion of an ethical and sustainable business with sufficient and measurable care for the employees, the environment, and the local community. The analysis was extended to a representative sample of 246 entities, for which we analyzed both the degree of compliance of entities in Romania with their obligation to make non-financial information public and the determination of the level of compliance of the content of non-financial reports in depending on the minimum requirements of the directive. Thus, the most common published non-financial information has been identified, which has allowed for the definition of a sustainable and competitive business. The degree of compliance was also determined at the territorial, structural, and legal level. Moreover, this scientific study emphasizes the strong connections that exist between key concepts, such as: corporate social responsibility, intellectual capital, environmental protection, sustainability, ethics and integrity in today’s contemporary society. View Full-Text
Keywords: sustainability; social responsibility; intellectual capital; environmental protection; biodiversity; audit; accounting; economic and financial analysis; competitiveness; ethics and integrity sustainability; social responsibility; intellectual capital; environmental protection; biodiversity; audit; accounting; economic and financial analysis; competitiveness; ethics and integrity
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Gh. Popescu, C.R.; Banța, V.C. Performance Evaluation of the Implementation of the 2013/34/EU Directive in Romania on the Basis of Corporate Social Responsibility Reports. Sustainability 2019, 11, 2531.

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