Raportarea socială – un nou model de raportare necesar companiilor

Abstract

The impact that companies have on society and on environment has grown with globalization. Thus, companies need to update their ways of doing business in the society because it is constantly evolving, and what was acceptable 20 years ago today is outdated. The company is no longer just an economic actor, it has become an actor also in the social sphere, and its involvement in its capacity of a citizen has become a must and a special priority. For businesses to make their sustainability strategies operational, a number of management tools such as stakeholder dialogues, community counseling, volunteering have been created. In addition, there are other methods at the level of enterprise that can increase sustainability, such as social reporting. The objective of this article is to highlight the importance and need for social reporting. The results of the research have highlighted the fact that many businesses around the world are beginning to pay greater importance to reporting on sustainable development. JEL CLASSIFICATION: M14, Q01, P47