摘要：The globalization phenomenon has created new opportunities for companies, but also got to an increased organizational complexity, having to assume new responsibilities, especially in developing countries. In the light of social responsibility, environmental performance and the company's relationship with the stakeholders suppose also the creation of optimum work environments, which could facilitate innovation, getting to the increasing of the needs fulfillment of the consumers. This paper aims to approach the concept of sustainable development in multinational companies which activate in Romania with the intention of assessing the degree of integration and promotion policies and practices in social responsibility. We tried to identify how many of these companies have social reports, which of these companies have and publish ethical codes or evaluate social investment programs and to what extent can it be judged as credible. Our research objective is to track which are the Romanian Western multinational companies businessmen’s items regarding the policies of transparency in corporate accountability and credibility of companies carrying out social programs. In order to assess the transparency, wetried to track the companies that could have defined and published the code of ethics, or if they relate to the principles that guide the organization, if they have a set of ethical standards to determine the rights and obligations. By arranging interviews and sending questionnaires we tried to find the way in which communication occurs related to social responsibility through the correct marketing company policy to employees of the company, environment and community involvement in the company. The research methodology is based both on quantitative (through questionnaire) and on qualitative approach (through interviews). The expected result is that in Romania, the corporate social responsibility is far from being understood today as a practice management.
关键词：Social responsibility; multinational companies; Romania
