CORPORATE SOCIAL RESPONSIBILITY BETWEEN PERFORMANCE AND SUSTAINABILITY

Corporate social responsibility is one of the most important challenges that organizations are facing today. The objective of this paper is to highlight, on the one hand, the evolution of the concept of social accountability approaches, analyzing comparative concepts of, corporate social responsibility" and, corporate sustainability". On the other hand, the paper present the results of a study conducted on a sample of stakeholders from 87 countries, in order to identify the most sustainable organzations in the 2014. To achieve the objectives, the authors achieved primarily a theoretical research based on literature review. In order to identify the most sustainable organizations in 2014, were used informatio ns from the reports available on the official websites of stakeholders considered. The study conducted by the authors revealed that in recent years the concept of corporate social responsibility have been defined in different ways and there is no unified approach. Also, showed that worldwide in the sustainability field, the most important organizations are those from nonprofit sector.