Publication: Efectele CSR și acumulării de active intangibile asupra avantajului competitiv al firmei
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ASEM
Abstract
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COSMULESE, Cristina Gabriela. Efectele CSR și acumulării de active intangibile asupra avantajului competitiv al firmei. In: Contabilitatea şi educaţia contabilă în societatea digitală = Accounting andaccounting education in the digital society: conf. șt. intern., ed. a 8-a, 4-5 apr. 2019. Chişinău: S.n., 2019, pp. 223-229. ISBN 978-9975-127-67-7.
The present study aims at focusing the novelties on the synthesis of experts' opinions by presenting the conclusions regarding the perception of CSR in relation to social, macroeconomic, branch or business concepts (focusing on performance, company reputation, and capital accumulation). Therefore, this article combines Corporate Sustainability (CS) and intangible assets, deepening mechanisms that link specific CS policies and practices to stakeholders and the accumulation of intangible assets and competitive results. CZU: 657.421.3:339.137 ; JEL: M41.
The present study aims at focusing the novelties on the synthesis of experts' opinions by presenting the conclusions regarding the perception of CSR in relation to social, macroeconomic, branch or business concepts (focusing on performance, company reputation, and capital accumulation). Therefore, this article combines Corporate Sustainability (CS) and intangible assets, deepening mechanisms that link specific CS policies and practices to stakeholders and the accumulation of intangible assets and competitive results. CZU: 657.421.3:339.137 ; JEL: M41.
Keywords
sustainability, intangible assets, competitive advantage, firm reputation