Abstract:

Currently, the sustainable development through corporate social responsibility (CSR) has been adopted by organizations which are active on the market, including the retail sector. The data is based on Lidl Group Romania which is active on the retail sector for which the social and financial information was gathered corresponding to the 2018-2022 timeframe. In this manner, one could make use of the indicators of social and environmental performances (Ips) and the financial performance indicators (Ipf). In order to establish a relationship between Ips and Ipf, one refered to the analysis of descriptive statistics and the Hausman test regression model. The research results highlighted the fact that the social performance influences the financial one positively for the organizations active on the retail sector. The paper suggests that CSR has a positive effect on the organizations’ performance offering value towards the image of the listed organizations.