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Corporate Sustainability Reporting and Financial Performance

Ionica Oncioiu · Anca-Gabriela Petrescu · Florentina Raluca Bîlcan · Marius Gabriel Petrescu · Delia-Mioara Popescu

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Corporate Social Responsibility Reporting Accounting and Financial Management Corporate Governance and Financial Management

Abstract

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.

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References

1933The Modern Corporation and Private Property 2010Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting 2000Corporate social responsibility and financial performance: correlation or misspecification?2013Determinants of sustainability reporting: a review of results, trends, theory, and opportunities in an expanding field of research 2006The Role of Corporate Social Responsibility in Strengthening Multiple Stakeholder Relationships: A Field Experiment 2009Assurance on Sustainability Reports: An International Comparison 2012Corporate Governance and Corporate Social Responsibility Disclosures: Evidence from an Emerging Economy 2016Corporate Governance and Sustainability Performance: Analysis of Triple Bottom Line Performance

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