Nivelul de conștientizare și relevanța Responsabilității Sociale Corporative în cadrul entităților din Republica Moldova

Abstract

The importance of presenting corporate social responsibility (CSR) issues in the financial statements is a latent issue in both the global and national contexts, with differing views on the benefits of applying CSR practices and their role in the development and performance of entities. This research aims to explore the knowledge and relevance of CSR for entities operating in the Republic of Moldova, as well as the level of applicability of CSR practices within these entities. Methods such as induction, deduction, bibliometric analysis were used to achieve the proposed objectives, and respondents responded to our request to participate by completing a questionnaire. CZU: 005.35(478); JEL: M40, M41; DOI: 10.5281/zenodo.7060175