Abstract:

Corporate social responsibility (CSR) in Romania has become an increasingly discussed topic due to the fact that the activities carried out by the organizations inevitably produce effects on the community, the employees, the environment, etc. The sustainability of the activity of an organization is encountered and reflected in the specialized literature through different terms: social accounting, environmental accounting, social responsibility reporting or the non-financial reporting of the organization. Social accounting must highlight and report the social and environmental effects of the economic actions of organizations. Non-financial information must represent the activities that have a direct impact on the society, the environment and the social performance of the organizations. In this paper we set out to capture some aspects of the social accounting - social performance connection by analysing and interpreting the answers given by Romanian organizations carrying out CSR projects to some questions: In order to achieve the responsible business objective, do organizations substantiate their corporate social responsibility budget? If so, how has the CSR budget evolved in recent years? Are there social performance indicators by which organizations track the impact of CSR? etc.