摘要：Corporate social responsibility is an important element in the business world andno doubt a challenge for the future. CSR can be considered a tool to stimulate developmentdue to the positive relationship between business strategy and social performance. Inaddition, corporate social responsibility can be a strategic means to create value not only forstakeholders but also for other companies and stakeholders. It is estimated that a company isreally interested in social responsibility when it takes over the responsibilities of all its threekey areas: economy, society and environment. The paper's aim is to clarify the definition ofcorporate social responsibility and the relationship between corporate social responsibilityand SMEs performance. The article highlights the results of a comparative analysis conductedby the authors on the importance of integrating CSR in Romanian SMEs compared with SMEsin Italy and its impact on enterprise performance. This article is a result of the projectPOSDRU/88/1.5./S/55287 .Doctoral Programme in Economics at European KnowledgeStandards (DOESEC)". This project is co-funded by the European Social Fund through TheSectoral Operational Programme for Human Resources Development 2007-2013,coordinated by The Bucharest Academy of Economic Studies in partnership with WestUniversity of Timisoara
关键词：orporate social responsibility; performance; SME; stakeholders
