Role of CSR Reporting. Evidence from Poland
Role of CSR Reporting. Evidence from Poland The paper addresses the issue of Corporate Social Responsibility (CSR) reporting. The concept of CSR reporting is increasingly being discussed among practitioners and academics. The main objective of the paper is to investigate the trends of CSR reportin...
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| Format: | Article |
| Language: | English |
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Rada Naukowa SKwP
2017-09-01
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| Series: | Zeszyty Teoretyczne Rachunkowości |
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| Online Access: | http://ztr.skwp.pl/gicid/01.3001.0010.5001 |
| Summary: | Role of CSR Reporting. Evidence from Poland
The paper addresses the issue of Corporate Social Responsibility (CSR) reporting. The concept of CSR reporting is increasingly being discussed among practitioners and academics. The main objective of the paper is to investigate the trends of CSR reporting in Poland and to try to implement them in WIG 30 companies. The research confirmed the existing information chaos in these disclosures of socially responsible issues in various reports. An analysis of domestic and foreign literature has been performed which pointed to the multidimensionality of actions taken by companies in the context of CSR reporting. The research points to the need to apply standards regarding the disclosure of non-financial information in the form of reports for public limited companies.
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| ISSN: | 1641-4381 2391-677X |