The impact of financial performance upon the social responsibility of Romanian SMEs – point of view

摘要

The aim of this paper is to assess the different approaches regarding the impact of social and environmental responsibility upon the financial performance. Most of the authors consider there is an impact and mostly only the ways of evaluate it or report it is different from an approach to another. Moreover the literature commonly separates the discussion regarding the social responsibility from the environmental approach. The study developed shows at least a variation of one of the many approaches and shows the specificity of Romanian business environment.