The Directive 2014/95/EU – Is there a “New” Beginning for CSR in Romania?
The global commandments of sustainable development, assumed and translated by the EU into a series of communications and resolutions, have found themselves a new (and more powerful) expression into the “Directive 2014/95/EU (…) as regards disclosure of non-financial and diversity information by cert...
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doaj-ec01a9713d5e4eddb65c151297d510b42021-09-05T14:00:25ZengSciendoStudies in Business and Economics2344-54162017-04-0112114114710.1515/sbe-2017-0011sbe-2017-0011The Directive 2014/95/EU – Is there a “New” Beginning for CSR in Romania?Ogrean Claudia0Lucian Blaga University of Sibiu, RomaniaThe global commandments of sustainable development, assumed and translated by the EU into a series of communications and resolutions, have found themselves a new (and more powerful) expression into the “Directive 2014/95/EU (…) as regards disclosure of non-financial and diversity information by certain large undertakings and groups”; in order to increase the transparency of their sustainability-related actions and results, these companies need to report (starting from 2018, by referring to the financial year 2017) information “relating to, as a minimum, environmental, social and employee matters, respect for human rights, anti-corruption and bribery matters”. As regards the Romanian companies, although they have had a relatively delayed start in terms of embracing CSR initiatives and practices (and SCR reporting respectively), the Directive 2014/95/EU could represent a great opportunity for diminishing the gap – if properly internalized and strategically operationalized. The paper aims to perform a strategic diagnosis analysis on the CSR practices and CSR reporting in Romania, on the threshold of the Directive 2014/95/EU enforcement, in order to make an effective prognosis on its consequences and impacts.https://doi.org/10.1515/sbe-2017-0011csr practicescsr reportingdirective 2014/95/euromania |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Ogrean Claudia |
spellingShingle |
Ogrean Claudia The Directive 2014/95/EU – Is there a “New” Beginning for CSR in Romania? Studies in Business and Economics csr practices csr reporting directive 2014/95/eu romania |
author_facet |
Ogrean Claudia |
author_sort |
Ogrean Claudia |
title |
The Directive 2014/95/EU – Is there a “New” Beginning for CSR in Romania? |
title_short |
The Directive 2014/95/EU – Is there a “New” Beginning for CSR in Romania? |
title_full |
The Directive 2014/95/EU – Is there a “New” Beginning for CSR in Romania? |
title_fullStr |
The Directive 2014/95/EU – Is there a “New” Beginning for CSR in Romania? |
title_full_unstemmed |
The Directive 2014/95/EU – Is there a “New” Beginning for CSR in Romania? |
title_sort |
directive 2014/95/eu – is there a “new” beginning for csr in romania? |
publisher |
Sciendo |
series |
Studies in Business and Economics |
issn |
2344-5416 |
publishDate |
2017-04-01 |
description |
The global commandments of sustainable development, assumed and translated by the EU into a series of communications and resolutions, have found themselves a new (and more powerful) expression into the “Directive 2014/95/EU (…) as regards disclosure of non-financial and diversity information by certain large undertakings and groups”; in order to increase the transparency of their sustainability-related actions and results, these companies need to report (starting from 2018, by referring to the financial year 2017) information “relating to, as a minimum, environmental, social and employee matters, respect for human rights, anti-corruption and bribery matters”. As regards the Romanian companies, although they have had a relatively delayed start in terms of embracing CSR initiatives and practices (and SCR reporting respectively), the Directive 2014/95/EU could represent a great opportunity for diminishing the gap – if properly internalized and strategically operationalized. The paper aims to perform a strategic diagnosis analysis on the CSR practices and CSR reporting in Romania, on the threshold of the Directive 2014/95/EU enforcement, in order to make an effective prognosis on its consequences and impacts. |
topic |
csr practices csr reporting directive 2014/95/eu romania |
url |
https://doi.org/10.1515/sbe-2017-0011 |
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AT ogreanclaudia thedirective201495euisthereanewbeginningforcsrinromania AT ogreanclaudia directive201495euisthereanewbeginningforcsrinromania |
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