{"id":"https://openalex.org/W2943574331","doi":"https://doi.org/10.3390/su11092531","title":"Performance Evaluation of the Implementation of the 2013/34/EU Directive in Romania on the Basis of Corporate Social Responsibility Reports","display_name":"Performance Evaluation of the Implementation of the 2013/34/EU Directive in Romania on the Basis of Corporate Social Responsibility Reports","publication_year":2019,"publication_date":"2019-05-01","ids":{"openalex":"https://openalex.org/W2943574331","doi":"https://doi.org/10.3390/su11092531","mag":"2943574331"},"language":"en","primary_location":{"id":"doi:10.3390/su11092531","doi":"https://doi.org/10.3390/su11092531","is_oa":true,"landing_page_url":"http://dx.doi.org/10.3390/su11092531","pdf_url":"https://www.mdpi.com/2071-1050/11/9/2531/pdf?version=1557363342","source":{"id":"https://openalex.org/S10134376","display_name":"Sustainability","issn_l":"2071-1050","issn":["2071-1050"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-class-a","anvur-scientific","cwts-core","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310310987","host_organization_name":"Multidisciplinary Digital Publishing Institute","host_organization_lineage":["https://openalex.org/P4310310987"],"host_organization_lineage_names":["Multidisciplinary Digital Publishing Institute"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Sustainability","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://www.mdpi.com/2071-1050/11/9/2531/pdf?version=1557363342","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5006861056","display_name":"Cristina Raluca Gh. Popescu","orcid":"https://orcid.org/0000-0002-5876-0550","observed_orcids":["https://orcid.org/0000-0002-5876-0550"]},"institutions":[{"id":"https://openalex.org/I141595442","display_name":"University of Bucharest","ror":"https://ror.org/02x2v6p15","country_code":"RO","type":"education","lineage":["https://openalex.org/I141595442"]},{"id":"https://openalex.org/I4210099968","display_name":"National Institute for Research and Development in Environmental Protection","ror":"https://ror.org/00w603c79","country_code":"RO","type":"government","lineage":["https://openalex.org/I4210099968"]},{"id":"https://openalex.org/I88491126","display_name":"Bucharest University of Economic Studies","ror":"https://ror.org/04yvncj21","country_code":"RO","type":"education","lineage":["https://openalex.org/I88491126"]},{"id":"https://openalex.org/I97553796","display_name":"University of Craiova","ror":"https://ror.org/03s251g81","country_code":"RO","type":"education","lineage":["https://openalex.org/I97553796"]}],"countries":["RO"],"is_corresponding":true,"raw_author_name":"Cristina Raluca Gh. Popescu","raw_affiliation_strings":["Faculty of Business and Administration, Department of Economic and Administrative Sciences, University of Bucharest, Regina Elisabeta Boulevard, no. 4\u201312, sector 3, 030018 Bucharest, Romania","Faculty of Economics and Business Administration, University of Craiova, A. I. Cuza St. No. 13, 200396 Craiova, Dolj, Romania","Faculty of Economics, The Bucharest University of Economic Studies, Ion N. Angelescu Building, Pia\u021ba Roman\u0103 nr. 6, sector 1, 010374 Bucharest, Romania","The Department of Natural and Technological Hazards, National Institute of Research and Development for Environmental Protection (I.N.C.D.P.M.), Splaiul Independen\u021bei, No. 294, sector 6, 060031 Bucharest, Romania"],"raw_orcid":"https://orcid.org/0000-0002-5876-0550","affiliations":[{"raw_affiliation_string":"Faculty of Business and Administration, Department of Economic and Administrative Sciences, University of Bucharest, Regina Elisabeta Boulevard, no. 4\u201312, sector 3, 030018 Bucharest, Romania","institution_ids":["https://openalex.org/I141595442"]},{"raw_affiliation_string":"Faculty of Economics and Business Administration, University of Craiova, A. I. Cuza St. No. 13, 200396 Craiova, Dolj, Romania","institution_ids":["https://openalex.org/I97553796"]},{"raw_affiliation_string":"Faculty of Economics, The Bucharest University of Economic Studies, Ion N. Angelescu Building, Pia\u021ba Roman\u0103 nr. 6, sector 1, 010374 Bucharest, Romania","institution_ids":["https://openalex.org/I88491126"]},{"raw_affiliation_string":"The Department of Natural and Technological Hazards, National Institute of Research and Development for Environmental Protection (I.N.C.D.P.M.), Splaiul Independen\u021bei, No. 294, sector 6, 060031 Bucharest, Romania","institution_ids":["https://openalex.org/I4210099968"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5039809331","display_name":"Banta Viorel Costin","orcid":"https://orcid.org/0000-0003-1337-9374","observed_orcids":["https://orcid.org/0000-0003-1337-9374"]},"institutions":[{"id":"https://openalex.org/I88491126","display_name":"Bucharest University of Economic Studies","ror":"https://ror.org/04yvncj21","country_code":"RO","type":"education","lineage":["https://openalex.org/I88491126"]}],"countries":["RO"],"is_corresponding":false,"raw_author_name":"Viorel Costin Ban\u021ba","raw_affiliation_strings":["Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, Ion N. Angelescu Building, Pia\u021ba Roman\u0103 nr. 6, sector 1, 010374 Bucharest, Romania"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, Ion N. Angelescu Building, Pia\u021ba Roman\u0103 nr. 6, sector 1, 010374 Bucharest, Romania","institution_ids":["https://openalex.org/I88491126"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":4,"corresponding_author_ids":["https://openalex.org/A5006861056"],"corresponding_institution_ids":["https://openalex.org/I141595442","https://openalex.org/I4210099968","https://openalex.org/I88491126","https://openalex.org/I97553796"],"apc_list":{"value":1700,"currency":"CHF","value_usd":1722},"apc_paid":{"value":1700,"currency":"CHF","value_usd":1722},"fwci":12.6931,"has_fulltext":true,"cited_by_count":50,"citation_normalized_percentile":{"value":0.98194598,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":94,"max":99},"biblio":{"volume":"11","issue":"9","first_page":"2531","last_page":"2531"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9980000257492065,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9980000257492065,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13616","display_name":"Governance, Compliance, and Sustainability","score":0.0010000000474974513,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/non-financial-reporting","display_name":"non-financial reporting","score":0.8939999938011169},{"id":"https://openalex.org/keywords/corporate-social-responsibility","display_name":"corporate social responsibility","score":0.8100000023841858},{"id":"https://openalex.org/keywords/public-interest-entities","display_name":"public interest entities","score":0.7020000219345093},{"id":"https://openalex.org/keywords/sustainability-reporting","display_name":"sustainability reporting","score":0.5389999747276306},{"id":"https://openalex.org/keywords/environmental-protection","display_name":"environmental protection","score":0.5960000157356262},{"id":"https://openalex.org/keywords/business-ethics","display_name":"business ethics","score":0.5839999914169312},{"id":"https://openalex.org/keywords/intellectual-capital","display_name":"intellectual capital","score":0.7739999890327454},{"id":"https://openalex.org/keywords/romania","display_name":"Romania","score":0.7080000042915344}],"concepts":[{"id":"https://openalex.org/C2779547435","wikidata":"https://www.wikidata.org/wiki/Q1121492","display_name":"Directive","level":2,"score":0.7824251651763916},{"id":"https://openalex.org/C2778447849","wikidata":"https://www.wikidata.org/wiki/Q2648051","display_name":"Obligation","level":2,"score":0.6796389818191528},{"id":"https://openalex.org/C141261163","wikidata":"https://www.wikidata.org/wiki/Q218600","display_name":"Corporate social responsibility","level":2,"score":0.6622864007949829},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6447294354438782},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6362349987030029},{"id":"https://openalex.org/C2781460075","wikidata":"https://www.wikidata.org/wiki/Q1399332","display_name":"Compliance (psychology)","level":2,"score":0.572611927986145},{"id":"https://openalex.org/C147598955","wikidata":"https://www.wikidata.org/wiki/Q3427818","display_name":"Social responsibility","level":2,"score":0.5419787168502808},{"id":"https://openalex.org/C98147612","wikidata":"https://www.wikidata.org/wiki/Q215599","display_name":"Promotion (chess)","level":3,"score":0.5228864550590515},{"id":"https://openalex.org/C66204764","wikidata":"https://www.wikidata.org/wiki/Q219416","display_name":"Sustainability","level":2,"score":0.5206131935119629},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.5151575803756714},{"id":"https://openalex.org/C41458344","wikidata":"https://www.wikidata.org/wiki/Q732577","display_name":"Publication","level":2,"score":0.503060519695282},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.4741494059562683},{"id":"https://openalex.org/C552854447","wikidata":"https://www.wikidata.org/wiki/Q131201","display_name":"Sustainable development","level":2,"score":0.4520752429962158},{"id":"https://openalex.org/C2780838347","wikidata":"https://www.wikidata.org/wiki/Q1329252","display_name":"Intellectual capital","level":2,"score":0.4125685393810272},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2864970564842224},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.22545590996742249},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.146365225315094},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C18903297","wikidata":"https://www.wikidata.org/wiki/Q7150","display_name":"Ecology","level":1,"score":0.0},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.0},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.0},{"id":"https://openalex.org/C112698675","wikidata":"https://www.wikidata.org/wiki/Q37038","display_name":"Advertising","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.3390/su11092531","doi":"https://doi.org/10.3390/su11092531","is_oa":true,"landing_page_url":"http://dx.doi.org/10.3390/su11092531","pdf_url":"https://www.mdpi.com/2071-1050/11/9/2531/pdf?version=1557363342","source":{"id":"https://openalex.org/S10134376","display_name":"Sustainability","issn_l":"2071-1050","issn":["2071-1050"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-class-a","anvur-scientific","cwts-core","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310310987","host_organization_name":"Multidisciplinary Digital Publishing Institute","host_organization_lineage":["https://openalex.org/P4310310987"],"host_organization_lineage_names":["Multidisciplinary Digital Publishing Institute"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Sustainability","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:gam:jsusta:v:11:y:2019:i:9:p:2531-:d:227561","doi":null,"is_oa":false,"landing_page_url":"https://www.mdpi.com/2071-1050/11/9/2531/","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:doaj.org/article:30f8c971e5a04782910875cb684007bb","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/30f8c971e5a04782910875cb684007bb","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Sustainability, Vol 11, Iss 9, p 2531 (2019)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.3390/su11092531","doi":"https://doi.org/10.3390/su11092531","is_oa":true,"landing_page_url":"http://dx.doi.org/10.3390/su11092531","pdf_url":"https://www.mdpi.com/2071-1050/11/9/2531/pdf?version=1557363342","source":{"id":"https://openalex.org/S10134376","display_name":"Sustainability","issn_l":"2071-1050","issn":["2071-1050"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-class-a","anvur-scientific","cwts-core","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310310987","host_organization_name":"Multidisciplinary Digital Publishing Institute","host_organization_lineage":["https://openalex.org/P4310310987"],"host_organization_lineage_names":["Multidisciplinary Digital Publishing Institute"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Sustainability","raw_type":"journal-article"},"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"id":"https://metadata.un.org/sdg/15","display_name":"Life on land","score":0.6000000238418579}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2943574331.pdf","grobid_xml":"https://content.openalex.org/works/W2943574331.grobid-xml"},"referenced_works_count":12,"referenced_works":["https://openalex.org/W2293468362","https://openalex.org/W2592600317","https://openalex.org/W2594319967","https://openalex.org/W2755763803","https://openalex.org/W2808099829","https://openalex.org/W2903815696","https://openalex.org/W2905128901","https://openalex.org/W3032909849","https://openalex.org/W3123460775","https://openalex.org/W3125448976","https://openalex.org/W3126114618","https://openalex.org/W6734033244"],"related_works":["https://openalex.org/W2974914973","https://openalex.org/W2500570632","https://openalex.org/W4410900134","https://openalex.org/W2903724442","https://openalex.org/W7112421037","https://openalex.org/W2785107333","https://openalex.org/W4301965494","https://openalex.org/W2522603590","https://openalex.org/W2505754939","https://openalex.org/W2967407216"],"abstract_inverted_index":{"The":[0,11,75,152],"paper":[1],"highlights":[2],"part":[3],"of":[4,7,19,55,83,93,95,110,113,115,118,127,146,154],"the":[5,17,20,30,38,51,67,69,72,91,108,111,116,124,128,131,144,160,171],"results":[6],"an":[8,56],"investigation-based":[9],"analysis.":[10],"research":[12],"was":[13,77,156],"carried":[14],"out":[15],"at":[16,159],"level":[18,112],"680":[21],"public":[22,106],"interest":[23],"entities":[24,96],"with":[25,37,61,99],"over":[26],"500":[27],"employees,":[28,68],"for":[29,41,66,86,143],"first":[31],"time":[32],"enforced":[33],"by":[34],"law,":[35],"together":[36],"financial":[39],"statements":[40],"2017":[42],"reported":[43],"in":[44,97,121,192],"2018,":[45],"to":[46,79,102],"publish":[47],"non-financial":[48,104,119,135],"social":[49,182],"responsibility,":[50,183],"environment,":[52,70],"and":[53,58,63,71,107,149,163,190],"promotion":[54],"ethical":[57],"sustainable":[59,148],"business":[60],"sufficient":[62],"measurable":[64],"care":[65],"local":[73],"community.":[74],"analysis":[76],"extended":[78],"a":[80,147],"representative":[81],"sample":[82],"246":[84],"entities,":[85],"which":[87,140],"we":[88],"analyzed":[89],"both":[90],"degree":[92,153],"compliance":[94,114,155],"Romania":[98],"their":[100],"obligation":[101],"make":[103],"information":[105,136],"determination":[109],"content":[117],"reports":[120],"depending":[122],"on":[123],"minimum":[125],"requirements":[126],"directive.":[129],"Thus,":[130],"most":[132],"common":[133],"published":[134],"has":[137,141],"been":[138],"identified,":[139],"allowed":[142],"definition":[145],"competitive":[150],"business.":[151],"also":[157],"determined":[158],"territorial,":[161],"structural,":[162],"legal":[164],"level.":[165],"Moreover,":[166],"this":[167],"scientific":[168],"study":[169],"emphasizes":[170],"strong":[172],"connections":[173],"that":[174],"exist":[175],"between":[176],"key":[177],"concepts,":[178],"such":[179],"as:":[180],"corporate":[181],"intellectual":[184],"capital,":[185],"environmental":[186],"protection,":[187],"sustainability,":[188],"ethics":[189],"integrity":[191],"today\u2019s":[193],"contemporary":[194],"society.":[195]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":7},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":6},{"year":2022,"cited_by_count":9},{"year":2021,"cited_by_count":10},{"year":2020,"cited_by_count":9},{"year":2019,"cited_by_count":5}],"updated_date":"2026-10-27T15:51:10.671819","created_date":"2019-05-09T00:00:00"}
