Open    Access



Corporate Social Responsibility Reporting



Author(s)

Katarzyna Hys, Liliana Hawrysz

Full-Text PDF XML     1115 Views

DOI:10.17265/1537-1514/2012.11.009

Katarzyna Hys, Ph.D., Doctor of social science (economics), Department of Production Engineering and Logistics, The Opole University of Technology.
Liliana Hawrysz, Ph.D., Doctor of social science (economics), Department of Economy and Management, The Opole University of Technology.

The appearance of the idea of Corporate Social Responsibility (CSR) is a consequence of the works introduced by international organizations in order to establish the rules of sustainable development. Accordingly , we assume a collective responsibility to advance and strengthen the interdependent and mutually reinforcing pillars of sustainable development—economic development, social development, and environmental protection—at local, national, regional, and global levels. CSR is a concept according to organizations, generally on a voluntary basis, pursues a policy which takes into account social, environmental, and local business. Otherwise, the World Business Council for Sustainable Development (WBCSD) defined CSR as : the commitment of business to contribute to sustainable economic development, working with employees, their families, the local community, and society at large to improve their quality of life. The publication will deal with the issues of CSR in Poland and in the world (selected issues) as well as the manner of reporting, with particular emphasis on the standards of the Global Reporting Initiative (GRI). The level of social reporting in the world and in Poland will be reviewed and analyzed on the example of registry reports. The authors through the study of literature and analysis of available empirical data presented in the world and national reports have made a preliminary analysis of reporting state in Poland. One has defined questions about the state of reporting in Poland in comparison to other countries in the world, the type of used reports and reporting standards. On the basis of analysis of the results, it was found that the level of reporting in Poland was very low. Works on reporting are mainly run by companies that operate in international markets that recognized in the CSR the arguments, which multiply their value compared with competing companies. For the other companies, the issue of CSR reporting is not well known. The issues of CSR should therefore be developed dynamically in Poland—and in this matter there is much to be done. 

Corporate Social Responsibility (CSR), GRI standard, reporting in Poland