摘要：AbstractThe paper highlights the results of a study based on questionnaire developed by the authors in small and medium enterprises in Romania. The objective was to identify indicators used by these enterprises to evaluate performance in the context of implementing integrated management systems. Research results showed that most of these enterprises have implemented an integrated quality-environment-health and safety management system, but concerns about the integration of a social responsibility management system are still in its early stages. In connection with these concerns, small and medium enterprises use a greater measure of financial performance indicators and indicators of customer and personnel. However, these enterprises are using to a lesser extent performance indicators related to social responsibility.
关键词：performance indicator;small and medium enterprises;integrated management system;social responsibility
