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RESEARCH ON CORPORATE SOCIAL …

CORPORATE SOCIAL responsibility AE Vol. XIII No. 29 February 2011 117 RESEARCH ON CORPORATE SOCIAL responsibility REPORTING Camelia I. Lungu1 , Chira a Caraiani2 and Cornelia Dasc lu3 1) 2) 3) The Bucharest Academy of Economic Studies, Romania Abstract The paper aims to revisit the relationship between reporting companies characteristics and the importance assigned to SOCIAL and environmental disclosure, using statistical correlations. We conducted a content analysis on the extent of sustainability reports of the largest 50 companies classified by Global Fortune in 2009, in order to address the RESEARCH hypotheses.

Corporate Social Responsibility AE Vol. XIII • No. 29 • February 2011 119 In order to respond the research questions regarding the sustainability reporting, we

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