| Summary: | In recent years there has been a significant increase in interest in Corporate Social Responsibility
(CSR), which is an essential research topic. In addition, corporate scandals have drawn public
attention and once again emphasized the importance of CSR. As a result, this topic has received
academic attention and is becoming a core issue for many organizations. In this research, we
propose to build a methodology for analyzing the impact of social responsibility (SR) on
organizational performance (OP) based on a review of the specialized literature. After thoroughly
analyzing the specialized literature, a methodological framework was built based on a questionnaire
applied to employees of large companies and SMEs operating in Romania. The paper demonstrates
using SEM significant direct and indirect relationships between SR and OP.
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