[
Argandoña, A. (2011). El argumento del Management (“Management Case”) a favor de la Responsabilidad Social de la Empresa. Documento de Investigación. IESE Business School, D-930.
]Search in Google Scholar
[
Aureli, S. (2016). A comparison of content analysis usage and text mining in CSR corporate disclosure. The International Journal of Digital Accounting Research, 17(2017), 1-32. http://dx.doi.org/10.4192/1577-8517-v17_110.4192/1577-8517-v17_1
]Search in Google Scholar
[
Baric, A. (2017). Corporate social responsibility and stakeholders: Review of the last decade (2006-2015). Business Systems Research, 8(1), 133-146. http://dx.doi.org/10.1515/bsrj-2017-001110.1515/bsrj-2017-0011
]Search in Google Scholar
[
Bratianu, C. (2020). Toward understanding the complexity of the COVID-19 crisis: a grounded theory approach. Management & Marketing. Challenges for the Knowledge Society, 15(Special Issue), 410–423. https://doi.org/10.2478/mmcks-2020-002410.2478/mmcks-2020-0024
]Search in Google Scholar
[
Bratianu, C., & Bejinaru, R. (2021). COVID-19 induced emergent knowledge strategies. Knowledge and Process Management, Special Issue, 1–7. https://doi.org/10.1002/kpm.165610.1002/kpm.1656
]Search in Google Scholar
[
Brammer, S., Jackson, G., & Matten, D. (2012). Corporate Social Responsibility and institutional theory: new perspectives on private governance. Socio-economic Review 10(1), 3-28. https://doi.org/10.1093/ser/mwr03010.1093/ser/mwr030
]Search in Google Scholar
[
Brundtland Report. (1987). Brundtland Report of the World Commission on Environment and Development: Our Common Future. http://www.un-documents.net/our-common-future.pdf
]Search in Google Scholar
[
Bonsón, E., & Ratkai, M. (2013). A set of metrics to assess stakeholder engagement and social legitimacy on a corporate Facebook. Online Information Review, 37, 787–803. https://doi.org/10.1108/OIR-03-2012-005410.1108/OIR-03-2012-0054
]Search in Google Scholar
[
Carroll, A. B. (1979). A three-dimensional conceptual model of corporate performance. Academy of Management Review, 4(4), 497-505. https://doi.org/10.2307/25785010.2307/257850
]Search in Google Scholar
[
Cole, L. (2003). Assessing sustainability on Canadian University campuses: development of a campus sustainability assessment framework. Royal Roads University.
]Search in Google Scholar
[
Corazza, L. (2017). The standardization of down-Streamed Small Business Social Responsibility (SBSR): SMEs and their sustainability reporting practices. Information Resources Management Journal, 30(4), 39–52. https://doi.org/10.4018/IRMJ.201710010310.4018/IRMJ.2017100103
]Search in Google Scholar
[
Chauvey, J. N., Giordano-Spring, S., Cho, C. H., & Patten, D. M. (2015). The normativity and legitimacy of CSR disclosure: evidence from France, Journal of Business Ethics, 130(4), 789-803. https://doi.org/10.1007/s10551-014-2114-y10.1007/s10551-014-2114-y
]Search in Google Scholar
[
Clarkson, M. (1995). A Stakeholder Framework for Analyzing and Evaluating Corporate Social Performance. Academy of Management Journal, 20(1), 92-118. https://doi.org/10.2307/25888810.2307/258888
]Search in Google Scholar
[
CSR Index Romania. (2018). CSR Index Romania 2018. https://www.slideshare.net/theazores/romania-csr-index-detailed-report-2018
]Search in Google Scholar
[
Dawkins, J., & Lewis, S. (2003). CSR in stakeholder expectations: And their implication for company strategy. Journal of Business Ethics, 44(1), 185–193. https://doi.org/10.1023/A:102339973272010.1023/A:1023399732720
]Search in Google Scholar
[
Deegan, C. (2002). The legitimising effect of social and environmental disclosures – a theoretical foundation. Accounting, Auditing and Accountability Journal, 15(3), 282–311. https://doi.org/10.1108/0951357021043585210.1108/09513570210435852
]Search in Google Scholar
[
Delbard, O. (2008). CSR legislation in France and the European regulatory paradox: an analysis of EU CSR policy and sustainability reporting practice. Corporate Governance 8(4), 397-405. http://dx.doi.org/10.1108/1472070081089914910.1108/14720700810899149
]Search in Google Scholar
[
DIRECTIVE 2014/95/OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 22 October 2014 amending Directive 2013/34/EU as regards disclosure of non-financial and diversity information by certain large undertakings and groups
]Search in Google Scholar
[
DIRECTIVE 2013/34/OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC
]Search in Google Scholar
[
Dumay, J. (2016). A critical reflection on the future of intellectual capital: from reporting to disclosure. Journal of Intellectual Capital, 17(1), 168-184. https://doi.org/10.1108/JIC-08-2015-007210.1108/JIC-08-2015-0072
]Search in Google Scholar
[
Dumay, J., & Garanina, T. (2013). Intellectual capital research: a critical examination of the third stage. Journal of Intellectual Capital, 14(1), 10-25.10.1108/14691931311288995
]Search in Google Scholar
[
Dutot, V., Lacalle Galvez, E., & Versailles, D. W. (2016). CSR communications strategies through social media and influence on e-reputation. An exploratory study. Management Decision, 54, 363–389. https://doi.org/10.1108/MD-01-2015-001510.1108/MD-01-2015-0015
]Search in Google Scholar
[
Epstein, M. J. (2008). Making Sustainability Work. Greenleaf Publishing Limited. https://doi.org/10.4324/978135128012910.4324/9781351280129
]Search in Google Scholar
[
Ernst & Young Romania. (2013). Studiu CSR [CSR Study]. https://www.csrmedia.ro/wp-content/uploads/2013/05/Studiu_Tendinte_si_realitati_CSR_in_Romania_CSRmedia.ro_ErnstYoung_2013.pdf
]Search in Google Scholar
[
Etter, M. (2014). Broadcasting, reacting, engaging—Three strategies for CSR communication in Twitter. Journal of Communication Management, 18, 322–342. https://doi.org/10.1108/JCOM-01-2013-000710.1108/JCOM-01-2013-0007
]Search in Google Scholar
[
European Commission. (2001). Promoting a European framework for Corporate Social Responsibility. https://ec.europa.eu/transparency/regdoc/rep/1/2001/EN/1-2001-366-EN-1-0.Pdf
]Search in Google Scholar
[
European Commission. (2006). Communication from the Commission to the European Parliament, the Council and the European economic and social Committee: Implementing the partnership for growth and jobs: making Europe a pole of excellence on corporate social responsibility. https://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=COM:2006:0136:FIN:en:PDF
]Search in Google Scholar
[
European Commission. (2014). Taking stock of the Europe 2020 strategy for smart, sustainable and inclusive growth, Brussels, COM(2014) 130 final. Retrieved from http://ec.europa.eu/europe2020/pdf/europe2020stocktaking_en.pdf
]Search in Google Scholar
[
European Commission. (2015). Communication from the Commission to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions Closing the loop - An EU action plan for the circular economy. COM(2015) 614. https://ec.europa.eu/transparency/regdoc/rep/1/2015/EN/1-2015-614-EN-F1-1.PDF
]Search in Google Scholar
[
European Commission. (2019). Report from the Commission to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the regions on the implementation of the Circular Economy Action Plan. https://ec.europa.eu/transparency/regdoc/?fuseaction=list&n=10&adv=0&coteId=1&year=2019&number=190&version=F&dateFrom=&dateTo=&serviceId=&documentType=&title=&titleLanguage=&titleSearch=EXACT&sortBy=NUMBER
]Search in Google Scholar
[
Freeman, R. E., Harrison, J. S., Wicks, A. C., Parmar, BL., & de Colle, S. (2010). Stakeholder Theory: The State of the Art. Cambridge University Press.10.1017/CBO9780511815768
]Search in Google Scholar
[
Freeman, E., & Moutchnik, A. (2013). Stakeholder management and CSR: questions and answers. UWF, 21, 5–9 https://doi.org/10.1007/s00550-013-0266-310.1007/s00550-013-0266-3
]Search in Google Scholar
[
Frey, C. B., Buckland, R., Mcdonald, G., Garlick, R., Coombs, A., Lai, A., & Mayo, R. (1990). Technology at Work. Manufacturing Engineer, 69(2), 8-10, https://doi.org/10.1049/me:1990002910.1049/me:19900029
]Search in Google Scholar
[
Gamerschlag, R., Möller, K., & Verbeeten, F. (2011). Determinants of voluntary CSR disclosure: Empirical evidence from Germany. Review of Managerial Science, 5, 233–262. https://doi.org/10.1007/s11846-010-0052-310.1007/s11846-010-0052-3
]Search in Google Scholar
[
Garriga, E., & Melé, D. (2004). Corporate Social Responsibility Theories: Mapping the Territory. Journal of Business Ethics, 53(1/2), 51-71. https://doi.org/10.1023/B:BUSI.0000039399.90587.3410.1023/B:BUSI.0000039399.90587.34
]Search in Google Scholar
[
Gaultier-Gaillard, S., & Louisot, J. P. (2006). Risks to reputation: A global approach. The Geneva Papers on Risk and Insurance - Issues and Practice, 31, 425–445. http://www.jstor.org/stable/4195289210.1057/palgrave.gpp.2510090
]Search in Google Scholar
[
Georgallis, P. (2016). The Link Between Social Movements and Corporate Social Initiatives: Toward a Multi-level Theory. Journal of Business Ethics, 142, 735-751. https://doi.org/10.1007/s10551-016-3111-010.1007/s10551-016-3111-0
]Search in Google Scholar
[
Granda Revilla, G. (2018). CSR in Europe: A new micro-social contract? Ramon Llull Journal of Applied Ethics, 9(1), 75-94. https://raco.cat/index.php/rljae/article/view/338121
]Search in Google Scholar
[
Gray, R. H., Owen, D., & Maunders, K. (1988). Corporate social reporting: emerging trends in accountability and the social contract. Accounting, Auditing and Accountability Journal, 1(1), 6-20. https://doi.org/10.1108/EUM000000000461710.1108/EUM0000000004617
]Search in Google Scholar
[
Gray, R. H., Kouhy, R., & Lavers, S. (1995). Social and Environmental reporting. A review of the literature and a longitudinal study of UK disclosure. Accounting, Auditing & Accountability Journal, 8(2), 47-77. https://doi.org/10.1108/0951357951014699610.1108/09513579510146996
]Search in Google Scholar
[
Gray, R. H., Owen, D., & Adams, C. (1996). Accounting & Accountability: Changes and challenges in corporate social and environmental reporting. Prentice Hall.
]Search in Google Scholar
[
Heesup, H., Jongsik Y., Kyung-Sik, L., & Hyungshin B. (2020). Impact of corporate social responsibilities on customer responses and brand choices. Journal of Travel & Tourism Marketing, 37(3), 302-316. https://doi.org/10.1080/10548408.2020.174673110.1080/10548408.2020.1746731
]Search in Google Scholar
[
Hillman A. J., Withers M. C., & Collins B. J. (2009). Resource dependence theory: A review. Journal of Management, 35(6), 1404-1427. https://doi.org/10.1177/014920630934346910.1177/0149206309343469
]Search in Google Scholar
[
Husillos, J., & Álvarez-Gil, M. J (2008). A Stakeholder-theory approach to environmental disclosures by small and medium enterprises (SMEs). Revista de Contabilidad, 11(1), 125-156
]Search in Google Scholar
[
Jensen, M. (2002). Value maximization, stakeholder theory, and the corporate objective. Business Ethics Quarterly, 12(2), 235-256. https://doi.org/10.2307/385781210.2307/3857812
]Search in Google Scholar
[
Kaplan, A. M., & Haenlein, M. (2010). Users of the world, unite! The challenges and opportunities of social media. Business Horizons, 53(1), 59–68. https://doi.org/10.1016/j.bushor.2009.09.00310.1016/j.bushor.2009.09.003
]Search in Google Scholar
[
Kemper, A., & Martin, R. (2010). After the fall: The global financial crisis as a test of corporate social responsibility theories. European Management Review, 7(4), 229–239. https://doi.org/10.1057/emr.2010.1810.1057/emr.2010.18
]Search in Google Scholar
[
Lardo, A., Dumay, J., Trequattrini, R., & Russo, G. (2017). Social media networks as drivers for intellectual capital disclosure: Evidence from professional football clubs. Journal of Intellectual Capital, 18(1), 63-80. https://doi.org/10.1108/JIC-09-2016-009310.1108/JIC-09-2016-0093
]Search in Google Scholar
[
Logsdon, J. M., & Wood, D. (2002). Business Citizenship: From Domestic to Global Level of Analysis. Business Ethics Quarterly, 12(2), 155-187. https://doi.org/10.2307/385780910.2307/3857809
]Search in Google Scholar
[
Lozano, R. (2011) Addressing stakeholders and better contributing to sustainability through game theory. Journal of Corporate Citizenship, Autumn, 45–62. http://www.jstor.org/stable/jcorpciti.43.4510.9774/GLEAF.4700.2011.au.00004
]Search in Google Scholar
[
Margolis, J. D., Elfenbein, H. A., & Walsh, J. P. (2009). Does it pay to be good… and does it matter? A meta-analysis of the relationship between corporate social and financial performance. http://dx.doi.org/10.2139/ssrn.186637110.2139/ssrn.1866371
]Search in Google Scholar
[
Matten, D., & Crane, A. (2005). Corporate citizenship: Toward an extended theoretical conceptualization. Academy of Management Review, 30(1), 166-179. http://dx.doi.org/10.5465/AMR.2005.1528144810.5465/amr.2005.15281448
]Search in Google Scholar
[
Matten, D., & Moon, J. (2008). ‘Implicit’ and ‘Explicit’ CSR: A Conceptual Framework for a Comparative Understanding of Corporate Social Responsibility. Academy of Management Review, 33(2), 404-424. https://doi.org/10.5465/amr.2008.3119345810.5465/amr.2008.31193458
]Search in Google Scholar
[
Meeh-Bunse, G., Hermeling, A., & Schomaker, S. (2017). Non-financial reporting for small and medium-sized enterprises in a legal and empirical context. In E. Tomé, G. Neumann & B. Knežević (Eds.), Proceedings of the International Conference Theory and Applications in the Knowledge Economy (pp. 68–77). TAKE.
]Search in Google Scholar
[
Moldoveanu, I. (2022a). Looking into the Antecedents of the Transformation of IT Jobs. A Country-based Perspective. Management Dynamics in the Knowledge Economy. https://doi.org/10.2478/mdke-2022-001710.2478/mdke-2022-0017
]Search in Google Scholar
[
Moldoveanu, I. (2022b). Managing the Impact of Digital Transformation on the Future of Jobs. A Sectoral Approach. A Semi-Systematic Literature Review. Review of International Comparative Management, 23(2), 439. https://doi.org/10.24818/RMCI.2022.3.439
]Search in Google Scholar
[
Moneva, J. M., Archel, P., & Correa, C. (2006). GRI and the camouflaging of corporate unsustainability. Accounting Forum, 30(2), 121-137. https://doi.org/10.1016/j.accfor.2006.02.00110.1016/j.accfor.2006.02.001
]Search in Google Scholar
[
Ng, E. S., & Sears, G. J. (2012). CEO Leadership Styles and the Implementation of Organizational Diversity Practices: Moderating Effects of Social Values and Age. Journal of Business Ethics, 105, 41–52. http://dx.doi.org/10.1007/s10551-011-0933-710.1007/s10551-011-0933-7
]Search in Google Scholar
[
OECD. (2019). OECD Skills Outlook 2019 Thriving in a Digital World. OECD Skills Outlook 2019, 10–12. https://www.oecd-ilibrary.org/education/oecd-skills-outlook-2019/summary/english_e98f82d2-en
]Search in Google Scholar
[
Parker, C. M., Bellucci, E., Torlina, L., Zutshi, A., & Fraunholz, B. (2014). Towards a Method for Measuring the Quality of Environmental Improvement Communications on SME Websites. Knowledge and Process Management, 21, 187–197, https://doi.org/10.1002/kpm.145110.1002/kpm.1451
]Search in Google Scholar
[
Pache-Durán, M., & Nevado-Gil. M. T. (2020). Responsabilidad social empresarial: información divulgada por las empresas del IBEX35. Investigación Bibliotecológica: archivonomía, bibliotecología e información 34(85), 81-97. http://dx.doi.org/10.22201/iibi.24488321xe.2020.85.5822510.22201/iibi.24488321xe.2020.85.58225
]Search in Google Scholar
[
Pedersen, E. R. (2010). Modelling CSR: How Managers Understand the Responsibilities of Business Towards Society. Journal of Business Ethics, 91, 155. https://doi.org/10.1007/s10551-009-0078-010.1007/s10551-009-0078-0
]Search in Google Scholar
[
Perez, A. & Lopez-Gutierrez, C. (2017). An empirical analysis of the relationship between the information quality of CSR reporting and reputation among publicly traded companies in Spain. Academia Revista Latinoamericana de Administración, 30(1), 87-107. https://doi.org/10.1108/ARLA-02-2016-003610.1108/ARLA-02-2016-0036
]Search in Google Scholar
[
Petty, R., & Guthrie, J. (2000). Intellectual capital literature review. Measurement, reporting and management. Journal of Intellectual Capital, 1(2), 155-176. https://doi.org/10.1108/1469193001034873110.1108/14691930010348731
]Search in Google Scholar
[
Perrini, F. (2006). SMEs and CSR Theory: Evidence and Implications from an Italian Perspective. Journal of Business Ethics, 67(3), 305-316. https://doi.org/10.1007/s10551-006-9186-210.1007/s10551-006-9186-2
]Search in Google Scholar
[
Pfeffer, J., & Salancik, G. R. (1978). The External Control of Organizations: A Resource Dependence Perspective. Harper & Row.
]Search in Google Scholar
[
Popescu, R. C., & Banta, V. C. (2019). Performance Evaluation of the Implementation of the 2013/34/EU Directive in Romania on the Basis of Corporate Social Responsibility Reports. Sustainability, 11(9), 2531. https://doi.org/10.3390/su1109253110.3390/su11092531
]Search in Google Scholar
[
Porter, M. E., & Kramer, M. R. (2002). The Competitive Advantage of Corporate Philanthropy. Harvard Business Review, 80(12), 56-68
]Search in Google Scholar
[
Saunders, M., & Lewis, P., & Thornhill, A. (2016). Research methods for Business students, 5th edition. Pearson Education Limited.
]Search in Google Scholar
[
Saveanu, T. G., & Abrudan, M. M. (2015). The profile of CSR disclosure as presented on Romanian companies’ websites. Annals of the University of Oradea: Economic Science, 25(1), 576-583
]Search in Google Scholar
[
Secundo, G., Del Vecchio, P., Dumay, J., & Passiante, G. (2017). Intellectual capital in the age of Big Data: establishing a research agenda. Journal of Intellectual Capital, 18(2), 242-261. https://doi.org/10.1108/JIC-10-2016-009710.1108/JIC-10-2016-0097
]Search in Google Scholar
[
Sheehy, B. (2015). Defining CSR: Problems and Solutions. Journal of Business Ethics, 131(3), 625–648. https://doi.org/10.1007/s10551-014-2281-x10.1007/s10551-014-2281-x
]Search in Google Scholar
[
Siano, A., Conte, F., Amabile, S., Vollero, A., & Piciocchi, P. (2017). Communicating Sustainability: An Operational Model for Evaluating Corporate Websites. Sustainability, 8(9), 950. https://doi.org/10.3390/su809095010.3390/su8090950
]Search in Google Scholar
[
Spanish Association of Accounting and Business Administration (AECA). (2004). Conceptual Framework of Corporate Social Responsibility. Corporate Social Responsibility Commission. https://aeca.es/publicaciones2/documentos/responsabilidad-social-corporativa/
]Search in Google Scholar
[
Suárez-Rico, Y. M., Gómez-Villegas, M., & García-Benau M. A. (2018). Exploring Twitter for CSR Disclosure: Influence of CEO and Firm Characteristics in Latin American Companies. Sustainability, 10(8), 2617. https://doi.org/10.3390/su1008261710.3390/su10082617
]Search in Google Scholar
[
Suchman, M. (1995). Managing Legitimacy: Strategic and Institutional Approaches. Academy of Management Review, 20, 571–610. https://doi.org/10.2307/25878810.2307/258788
]Search in Google Scholar
[
Sundstrom, B., & Levenshus, A. B. (2017). The art of engagement: Dialogic strategies on Twitter. Journal of Communication Management, 21(1), 17–33. https://doi.org/10.1108/JCOM-07-2015-005710.1108/JCOM-07-2015-0057
]Search in Google Scholar
[
The Financial Minister’s Order no. 1938/2016 on modifying and completing regulations on accountancy. Published in the Official Monitor No. 680 of 2 September 2016
]Search in Google Scholar
[
The Financial Minister’s Order no. 3456/2018 on modifying and completing regulations on accountancy. Published in the Official Monitor No. 942 of 7 November 2018
]Search in Google Scholar
[
The Government Decision no.313 of 11 May 2017 on the establishment of a Department for Sustainable Development. Published in the Official Monitor No. 356 of 15 May 2017
]Search in Google Scholar
[
The Government Decision no. 877/2018 adopting the 2030 National Strategy for Sustainable Development. Published in the Official Monitor No. 985 of 21 November 2018
]Search in Google Scholar
[
United Nations Environment Programme (UNEP). (2015). Uncovering Pathways Towards Inclusive Green Economy. A Summary for Leaders. https://wedocs.unep.org/bitstream/handle/20.500.11822/9838/-_Uncovering_Pathways_towards_an_Inclusive_Green_Economy_a_Summary_for_Leaders-2015IGE_NARRATIVE_SUMMARY_Web.pdf.pdf?sequence=3&%3BisAllowed=y%2C%20Portuguese%7C%7Chttps%3A//wedocs.unep.org/bitstream/handl
]Search in Google Scholar
[
van der Aalst, W. M. P., Becker, J., Bichler, M., Buhl, H. U., Dibbern, J., Frank, U., Hasenkamp, U., Heinzl, A., Hinz, O., Hui, K. L., Jarke, M., Karagiannis, D., Kliewer, N., König, W., Mendling, J., Mertens, P., Rossi, M., Voss, S., Weinhardt, C., Zdravkovic, J. (2018). Views on the Past, Present, and Future of Business and Information Systems Engineering. Business and Information Systems Engineering, 60(6), 443–477. https://doi.org/10.1007/s12599-018-0561-110.1007/s12599-018-0561-1
]Search in Google Scholar
[
Vidal-Salazar, M. D., Cordón-Pozo, E., & Ferrón-Vilchez, V. (2012). Human resource management and developing proactive environmental strategies: the influence of environmental training and organizational learning. Human Resource Management, 51(6), 905–934. https://doi.org/10.1002/hrm.2150710.1002/hrm.21507
]Search in Google Scholar
[
Ziarul Financiar. (2019). Topul celor mai valoroase companii antreprenoriale romanesti. ZF. https://www.zf.ro/banci-si-asigurari/topul-celor-mai-valoroase-companii-antreprenoriale-romanesti-25-de-firme-evaluate-la-12-5-miliarde-de-euro-17800446
]Search in Google Scholar
[
Zimmerman, M. A., & Zeitz, G. J. (2002). Beyond Survival: Achieving New Venture Growth by Building Legitimacy. Academy of Management Review, 27(3), 414–431. https://doi.org/10.5465/amr.2002.738992110.2307/4134387
]Search in Google Scholar