Comparative analysis of CSR reporting practices in Poland and Slovakia

Hąbek, P.; Sujová, E.; Čierna, H.

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Tytuł artykułu

Comparative analysis of CSR reporting practices in Poland and Slovakia

Autorzy

Hąbek P. , Sujová E. , Čierna H.

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Abstrakty

Companies are more often publishing publicly available reports to disclose how responsibly they conduct their business. The aim of the research presented in the paper is to compare corporate social responsibility reporting patterns in Poland and in Slovakia, especially the level of CSR reporting as well as the types of these reports. Moreover the authors analyzed development of the CSR concept in both countries. In the study the authors analyzed CSR reports published in 2015. The research included 34 reports from Poland and 18 reports from Slovakia. The results of the study show that more companies in Poland prepare CSR reports than in Slovakia. Additionally, in Poland the development of the CSR concept is progressing faster and is more comprehensive. However, further education, raising of awareness and development of specific instruments that support practice of CSR reporting is still necessary in both analyzed countries.

Słowa kluczowe

GRI UN Global Compact CSR sustainability reporting non-financial reporting CSR report

GRI UN Global Compact CSR raportowanie zrównoważonego rozwoju raportowanie pozafinansowe raport CSR

Wydawca

Wydawnictwo Politechniki Śląskiej

Czasopismo

Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska

Rocznik

2018

Tom

z. 116

Strony

51--66

Opis fizyczny

Bibliogr. 51 poz.

Twórcy

autor

Hąbek P.

patrycja.habek@polsl.pl

Silesian University of Technology, Faculty of Organization and Management, Institute of Production Engineering

autor

Sujová E.

erika.sujova@tuzvo.sk

Technical University in Zvolen, Faculty of Environmental and Manufacturing Technology, Department of Manufacturing Technology and Quality Management

autor

Čierna H.

cierna@tuzvo.sk

Technical University in Zvolen Faculty of Environmental and Manufacturing Technology Department of Manufacturing Technology and Quality Management

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Uwagi

Opracowanie rekordu w ramach umowy 509/P-DUN/2018 ze środków MNiSW przeznaczonych na działalność upowszechniającą naukę (2018)

Typ dokumentu

Bibliografia

Identyfikator YADDA

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