Evaluarea şi raportarea profitului social

Slaven NICHICI

Doctorand, Universitatea de Vest din Timişoara, Facultatea de Drept

ABSTRACT

The concept of social profit has emerged as a result of the sustainability movement and has become a key indicator of non-financial corporate performance. Unlike traditional financial measures, social profit reflects the social and environmental impacts of a company’s activities in the community in which it operates. This paper examines the challenges of establishing standardised methodologies and metrics for measuring social profit, as well as the current shortcomings of social and environmental impact measurement systems, and explores these issues through the lens of stakeholder theory. It also highlights the importance of social profit reporting as an essential tool for demonstrating a company’s commitment to sustainability. In this context, the paper also looks at relevant European legislation and provides an overview of the regulatory framework in this...