Abstract:

Studies and research over the past few years have revealed the fact that managers from different companies carry out activities that fall into corporate social responsibility. These range from the desire to do a good thing to consolidate the company's role in the society in order to get direct or indirect benefits. The objectives of our research were to highlight the progressive dimensions of corporate social responsibility: economic, legal, ethical and discretionary, along with the main features of corporate social responsibility in the Romanian business environment. The paper responds to one of the main challenges associated with corporate social responsibility in the literature, namely the determination of the field - moral or economic - on which this concept is based. In order to respond to this challenge, the scientific approach was initiated from its deontological component to the pragmatic one, passing through the utilitarian one. The results of our research have shown that there is a direct and intense link between the financial results of a company and the activities through which it manifests its corporate social responsibility. The authors highlight the fact that the social responsibility of the companies is directly influenced by the economic and financial results. Through this research, the authors found that corporate social responsibility would increase if organizations were required to allocate fixed amounts for specific activities.The research results obtained demonstrate that the corporate social responsibility has contributed to the overall welfare of the Romanian society, but also to the consolidation of the financial results of the initiating company. That is why we consider that there is no need for a separation of the plans, the moral and the economic one, but for their integration.