Best Practices of CSR Reporting in Romania

Abstract

AbstractThe aim of the study is to examine the content and quality of online CSR reports of the eight large companies with the highest CSR index scores in Romania in 2020. The CSR reports of the eight large companies examined were analysed on the basis of two types of web content: on the one hand, on the basis of CSR content published on the company website and on the other hand on the basis of data published in sustainability or CSR reports uploaded to the website. The research method was thematic content analysis. The analysis criteria of the mentioned content were developed on the basis of the reporting principles of the GRI framework and the ISO 26000 standard. The findings showed that the principles of content and quality of non-financial reporting prevailed in the sustainability reports, while the data published on the websites was more for wider information.