Pilot Study on the Social Dimension of Corporate Governance in Romanian Listed Companies
Pilot Study on the Social Dimension of Corporate Governance in Romanian Listed Companies

Author(s): Manuel-Victoraș STĂNILĂ, Constantin Marius Profiroiu, Edita-Carmen BOKOR
Subject(s): Economy, National Economy, Supranational / Global Economy, Business Economy / Management
Published by: Икономически университет - Варна
Keywords: ESG; CSRD; ESRS; Disability Inclusion; Social Dimension; Corporate Governance
Summary/Abstract: Background and aim: In Europe, Environmental, Social, and Governance (ESG) practices are shaped by the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS) Act (Delegated Regulation (EU) 2023/2772), which require reporting on social issues and accessibility. This pilot study explores how Romanian listed companies address disability inclusion, workplace accessibility. Scope: The study is based on 14 responses from 146 issuers on the Bucharest Stock Exchange. Findings are exploratory only. Methods: A structured questionnaire was conducted in August 2025 and analyzed with descriptive statistics. Results: Some firms reported ESG policies and committees, but adoption is uneven. Accessibility measures are limited, and inclusion is often seen as reputational rather than strategic. Conclusions: Romanian companies are only beginning to align with EU social governance. Originality: Among the first studies on ESG and disability inclusion in Romania. Practical implications: Results can guide companies, policymakers, and investors toward stronger, more inclusive ESG strategies.

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