ABSTRACT. Our paper performs a comparative analysis of the development level of Corporate Social Responsibility (CSR) concept in Romania and Poland. The descriptive part of our study focuses on literature review in order to present the latest trends regarding CSR programs and practices implemented by both large and small companies originating from these two countries. Having in mind the idea that universities are assigned with the vital role in educating and disseminating socially responsible behaviour on both individuals and enterprises, we shifted our area of investigation on the issue of CSR education within Romanian and Polish context. As we noticed lack of research on the effectiveness of CSR courses in Romania as well as in Poland, we designed an empirical study which aims to shed light on the main factors that determine the level of CSR awareness among Bachelor graduates from a Romanian university.

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The objective of the paper consists in determining the level of awareness towards sustainability and ecological issues for Russian and Romanian oil and gas multinational companies (MNCs). Thus, we employed a qualitative approach on the issue, both by investigating the information disclosed in sustainability and/or CSR reports from a sample of Russian and Romanian corporations and by keeping trace of the adequacy of their reporting practice with the Global Reporting Initiative (GRI) standards. Our results substantiate that large South-Eastern corporations form resource-based sectors have initiated, over the last few years, coherent programs in terms of environmental reporting, which were designed to catch up with their western rivals.

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The article addresses the issue of disclosing Occupational Health and Safety (OHS) issues by corporations in Romania, under the influence of recent changes in the legislative framework imposed by the adoption of the EU Directive 2014/95/EU on non-financial reporting by large corporations exceeding 500 employees. The goal of our study consist in determining the relevant factors that influence the level of the Romanian companies’ OHS disclosure. To this end, we have compiled a sample of 35 organizations that have elaborated and published non-financial reports during 2016–2017 and we have analysed the impact of some relevant determinants upon the reporting phenomenon. With the aim of providing a clear picture of the regional context of our study, we put together many pieces of information regarding the corporations that played the trend-setters role in Romania, by disclosing corporate social responsibility (CSR)/sustainability reports between 2003 and 2017, although this practice has been characterized by a voluntary and unsteady approach in many cases. The importance of outlining the regional context of the Romanian reporting companies is given by the urge to raise the local managers’ level of awareness towards sustainability issues and to use the recent legislative changes as opportunities to catch up with more advanced EU countries. The research methods used in order to identify the interdependencies established between the key factors involved in the disclosure practices included a mixed quantitative-qualitative approach, and referred to: content analysis of sustainability reports; descriptive analysis of the statistical variables which were taken into consideration; correlation analysis of numerical variables; and the ANOVA method for investigating the interdependencies between the categorical and numerical variables. Among the influencing factors that impact with a greater or lesser intensity the quality of OHS reporting performed by the local companies, the following were highlighted: the corporations’ market share, their field of activity, and the ownership structure.