罗马尼亚的企业社会责任和价值创造

Olivian Bîltac
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引用次数: 0

摘要

本文考察了罗马尼亚企业社会责任(CSR)与价值创造之间的关系。具体来说。本文旨在确定罗马尼亚公司正在参与的关键企业社会责任实践,并探讨这些实践如何影响企业绩效并为利益相关者创造价值。通过研究罗马尼亚公司接受企业社会责任的程度及其取得的成果,本文将有助于更深入地了解企业社会责任在罗马尼亚创建可持续和社会责任企业中的作用。基于这种分析的主要工具是国际GRI(全球报告倡议组织)——社会指标报告,不同公司在其可持续发展报告中采用不同的方法,收集在数据库中,根据评分方法转换为可比较的信息,因为这些指标要么是定性的,要么是定量的,大多数时候很难形成一个共同的分母。我们认为这种方法在进一步的评估和排名中也很有用。本文的研究结果表明,企业社会责任(CSR)实践对在罗马尼亚经营的企业越来越重要。分析显示,罗马尼亚的公司正在参与一系列的企业社会责任实践,包括慈善事业、环境可持续性和员工福利,这些实践对企业绩效和利益相关者的看法都产生了积极的影响。具体而言,研究发现,参与企业社会责任的公司更有可能吸引和留住人才,提高其声誉和品牌价值,并产生更高水平的客户忠诚度和满意度。此外,分析表明,企业社会责任实践还可以节省成本,提高运营效率,进一步促进价值创造。总的来说,这些发现强调了企业社会责任作为企业寻求在罗马尼亚创造长期可持续价值的战略工具的重要性。可持续发展披露数据库提供了近年来罗马尼亚主要公司的现有可持续发展报告。鉴于这些数据,对这些报告进行了处理,并将信息裁剪成相当一致的集合,从GRI标准的指标开始,并产生社会活动及其结果的层次结构。我们认为这样的企业是必要的,如果它的目的是实现一个明确的评估和识别公司的财务和社会绩效。本文通过提供对罗马尼亚企业社会责任实践现状的见解,为企业社会责任(CSR)和价值创造的文献做出了贡献,这一背景在企业社会责任文献中受到的关注相对较少。本文以以往的研究为基础,特别关注罗马尼亚这个近年来经历了重大政治和经济变革的转型经济体,并在此背景下研究了企业社会责任与价值创造之间的关系。本文的研究结果强调了企业社会责任对在罗马尼亚经营的企业的重要性,并为寻求实施企业社会责任战略、为利益相关者创造可持续价值的公司提供了实际见解。这项研究也为未来罗马尼亚和其他新兴经济体的企业社会责任研究奠定了基础,从而加深了我们对企业社会责任在推动积极的社会和环境成果以及创造商业价值方面的作用的理解。”
本文章由计算机程序翻译,如有差异,请以英文原文为准。
CORPORATE SOCIAL RESPONSIBILITY AND VALUE CREATION IN ROMANIA
"This paper examines the relationship between corporate social responsibility (CSR) and value creation in Romania. Specifically. This paper aims to identify the key CSR practices that companies in Romania are engaging in, and to explore how these practices are impacting business performance and creating value for stakeholders. By examining the extent to which companies in Romania are embracing CSR and the outcomes they are achieving, this paper will contribute to a deeper understanding of the role of CSR in creating sustainable and socially responsible businesses in Romania. The main tool at the basis of such an analysis is the international GRI (Global Reporting Initiative) – Social indicators reporting, differently approached by different companies within their sustainability reports, collected within a database, converted into comparable information based on a scoring method, as the indicators are either qualitative or quantitative, most of the times very difficult to bring to a common denominator. Such a method we also consider useful in further valuation and ranking. The findings of this paper suggest that corporate social responsibility (CSR) practices are becoming increasingly important for businesses operating in Romania. The analysis reveals that companies in Romania are engaging in a range of CSR practices, including philanthropy, environmental sustainability, and employee welfare, and that these practices are having a positive impact on both business performance and stakeholder perceptions. Specifically, the study finds that companies that engage in CSR are more likely to attract and retain talent, enhance their reputation, and brand value, and generate higher levels of customer loyalty and satisfaction. Moreover, the analysis indicates that CSR practices can also lead to cost savings and improved operational efficiencies, further contributing to value creation. Overall, these findings underscore the importance of CSR as a strategic tool for businesses seeking to create long-term sustainable value in Romania. The Sustainability Disclosure Database provides the existing sustainability reports of major companies in Romania, along recent years. Given such data, these reports have been processed and the information has been tailored into rather homogenous sets, starting with the GRI Standards’ indicators and generating an hierarchy of social activities and their results. We consider such an enterprise necessary if it is aimed at achieving a clear evaluation and identification of company’s both financial and social performance. This paper contributes to the literature on corporate social responsibility (CSR) and value creation by providing insights into the current state of CSR practices in Romania, a context that has received relatively little attention in the CSR literature. The paper builds on previous studies by focusing specifically on Romania, a transitional economy that has undergone significant political and economic changes in recent years, and by examining the relationship between CSR and value creation in this context. The paper’s findings highlight the importance of CSR for businesses operating in Romania and offer practical insights for companies seeking to implement CSR strategies that create sustainable value for stakeholders. This study also provides a foundation for future research on CSR in Romania and other emerging economies, thereby advancing our understanding of the role of CSR in driving positive social and environmental outcomes while also creating business value."
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