Responsabilitatea socialǎ – dimensiune a întreprinderii durabile

Abstract

In the present business environment, although profit remains a key criterion in performance evaluation, organizations are stimulated to include in their strategy, besides economical objectives (profitability, value creation for shareholders), social responsibilities such as: increasing employment in the area where it operates, ensuring labor safety, preserving and protecting the environment, developing the local community where the organization is placed. Therefore, nowadays, the responsibility of the organization transcends its basic function– “to do business”. For many experts, organizational social responsibility (OSR) leads to sustainable performance because it favors long-term competitiveness, creates new commercial opportunities, and improves social cohesion. For instance, the actions of environmental protection and conservation of resources allow organizations that undertake them to reduce their functioning costs, generating competitive advantages through costs. The modern responsible organization strives for the best possible balance between economic wealth, social justice and environmental quality. The practical implementation of social responsibility requires important investments and changes in the structure of organizations. These can prove expensive for the organization, which risks, on the short term, to be in disadvantage compared to its competition. This is why certain authors remain cautious regarding the possibility to reconcile economic performance and OSR. They perceive environmental aspects as a constraint causing non-productive added costs rather than an opportunity for investments that generate competitive advantages. This paper attempts to make a statement about the manner in which the actions undertaken by the organization in the name of social responsibility can be associated with performance. This work presents a cognitive approach to performance and stimulates reflections on a new direction for responsible business management.