文章基本信息

标题：The role of the stakeholders in the institutionalization of the CSR reporting in Romania
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作者：Raluca Gina Gușe ; Raluca Gina Gușe ; Alina Almășan 等
期刊名称：Contabilitate şi Informatică de Gestiune
印刷版ISSN：1583-4387
出版年度：2016
卷号：15
期号：2
页码：304-340
语种：English
出版社：Bucharest University of Economic Studies
摘要：Social and environmental aspects are increasingly included in the different types of reports prepared by the Romanian companies. Our research question is which are the forces that drive the institutionalization of the CSR reporting in Romania. We consider the stakeholders as the primary responsible parties for how CSR reporting is implemented. We find that the main initiatives regarding the CSR in Romania belong to the government. Also, the European institutions, through the directives approved, play a major role in CSR reporting in Romania. Our results also show that other stakeholders (companies, the academic environment or Big Four companies) play active roles in the institutionalization of CSR practices and there is an apparent need for more coordinated efforts. Evidence was found with respect to coercive and mimetic isomorphism.
关键词：CSR; Romania; stakeholders; institutionalization