The challenges associated with the two different approaches to Corporate Social Responsibility (CSR) as reflected in the literature present it like a profitable business practice, which enhances corporate image on a middle and long term, respectively an inefficient way of using the financial resources of a company correlated to negative performance. The frequent debates on this topic have revealed the fact that there is no unique approach to the issue of companies assuming social responsibility, most of the studies pointing to, nevertheless, a positive correlation between social and financial performance, as long as the main purpose of the activities conducted to this effect is not omitted [12]. Based on these considerations, the aim of this research is to analyse the CSR culture in Romania, by taking into account the most controversial issues related to this concept, "corporate moral responsibility", as well as the related ethical implications. The research method of the case study relied on data provided by the applications sent by the various companies involved in CSR activities and made public on the site www.socialresponsibility.ro, as well as the analysis of additional materials. The results show that, in Romania, CSR is in its early phase, both in terms of concepts and practical implementation. CSR is regarded like a business practice associated with corporate image campaigns or promotion programs, and less as a responsible practice at the level of the community. Amid increasing CSR initiatives, building a culture of social involvement in Romania appears as an urgent need.
