Gușe, Raluca Gina; Almășan, Alina; Circa, Cristina; … - In: Journal of accounting & management information systems … 15 (2016) 2, pp. 304-340
companies. Our research question is which are the forces that drive the institutionalization of the CSR reporting in Romania. We … initiatives regarding the CSR in Romania belong to the government. Also, the European institutions, through the directives … approved, play a major role in CSR reporting in Romania. Our results also show that other stakeholders (companies, the academic …