Publication:
Considerații privind sustenabilitatea și dezvoltarea sustenabilă

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COSMULESE, Cristina Gabriela, ZLATI, Monica Laura. Considerații privind sustenabilitatea și dezvoltarea sustenabilă. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: culeg. de articole șt.: conf. șt. intern., 15 martie 2019. Ed. a 3-a. Chişinău: ASEM, 2019, pp. 148-155. ISBN 978-9975-75-950-2.
In the context of the current economy, the concept of corporate social responsibility has acquired an impulse, and its significance derives from the attitude of companies that have understood the importance of the impact of their activity on the environment in which they operate. The purpose of our paper is to find the answer to the question "why companies, comparable in terms of size and power and influenced by the same external conditions, choose different strategies of social responsibility?" In this study a thematic review of the literature was used to summarize various primary studies from which conclusions were drawn in a holistic interpretation, through which it was often possible to identify the weaknesses of CSR use and the dissemination of the steps key to improve the problem. JEL: M14, M40
Keywords
stakeholder theory, Corporate Social Responsibility, sustainable business
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