英文文献：Communication And Involvement In Corporate Social Responsibility. The Case Of Romania
英文文献作者：Irina-Eugenia Iamandi
英文文献摘要：
In the context of increasing importance of CSR for the business environment, the analysis of corporate purposes for CSR communication is a topic that requires the interest of the researchers and practitioners in the field both from an ethical and an economical perspective. In this sense, the main research objective is to discriminate between ‘real’ involvement and ‘visibility’ involvement by analysing the CSR communication of a large sample of companies acting on the Romanian market. The empirical analysis is based on public data freely available on websites and a personal survey distributed to a set of companies relevant for their CSR renown and for their economic position on the Romanian market. In order to achieve the proposed objectives, the companies were investigated in terms of CSR specialized communication, reporting, willingness and budget allocation. The achieved results are consistent with the researches in the field and are supported by the size of the sample used. Thereby, there is a high gap between the declared corporate involvement and the willingness to communicate detailed data about CSR, especially about CSR budgets. The results of the analysis are deeply commented and interpreted in the paper and the profile or typology of the involved companies is emphasized. The conclusions highlight the maturity of the market, the knowledge about CSR, the importance of the concept for the analysed companies and for their competitors, the corporate culture and different market pressures as the main causes of the identified gap.