CONCEPT OF SOCIAL RESPONSIBILITY OF THE ORGANIZATION IN THE CONTEXT OF THE DEMAND FOR SUSTAINABLE DEVELOPMENT

PAUNESCU (PETRE) Carmen-Florentina, The University of Craiova, Craiova, Romania

MAN Mariana, The University of Petrosani, Petrosani, Romania

Abstract:
The central purpose of this paper is to know the context in which the concept of corporate social responsibility emerged and the need to find out if it can be considered as an opportunity for a sustainable development by organizations trying to deal with social and environmental issues. Preoccupation for the fate of future generations has become more and more present in the development strategies of large companies, when economic development has also revealed negative consequences such as pollution, forest deforestation and excessive urbanization. Under these circumstances, one must find out if by implementing sustainable development programs, an activity which can change attitudes about the importance of environment on social welfare that each organization must consider. The organization must identify which are the instruments to measure the implementation and the evaluation of social responsibility in order to identify relevant social behavior and to develop appropriate measures and reporting techniques.

Keywords: corporate social responsibility, sustainable development, social accounting.

JEL Classification: M14, M40, M41

Volume: 70, Issue: 3

Pages: 112 - 125

Publication date: August, 2018

Download the article: http://economice.ulbsibiu.ro/revista.economica/archive/70309paunescupetre&man.pdf

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