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Corporate Sustainability Reporting and Financial Performance
| Content Provider | MDPI |
|---|---|
| Author | Florentina-Raluca, Bîlcan Oncioiu, Ionica Petrescu, Anca-Gabriela Petrescu, Marius Popescu, Delia-Mioara Anghel, Elena |
| Copyright Year | 2020 |
| Description | In the past few decades, business performance has been approached from a multidimensional perspective, because a pro-active corporate sustainability reporting system for assessing the financial performance of an organization should at least address impacts at the organization and community levels, as well as the resulting associated social impacts. The purpose of this research was to identify the accessibility of corporate sustainability reporting instruments for Romanian managers and their role in increasing the financial performance of organizations. This study concludes that corporate social reporting indicators can be integrated into the reporting of the financial performance of a company and can transform sustainability into tangible value for all interested parties. In addition, the empirical results contribute to the understanding of corporate social responsibility practices; although being non-financial, these seem to be financially meaningful at a certain level after other financial factors are controlled for. |
| Starting Page | 4297 |
| e-ISSN | 20711050 |
| DOI | 10.3390/su12104297 |
| Journal | Sustainability |
| Issue Number | 10 |
| Volume Number | 12 |
| Language | English |
| Publisher | MDPI |
| Publisher Date | 2020-05-24 |
| Access Restriction | Open |
| Subject Keyword | Sustainability Applied Ethics Corporate Sustainability Financial Performance Sustainability Reporting Corporate Environmental Performance Corporate Social Responsibility |
| Content Type | Text |
| Resource Type | Article |
