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EN
Sustainable supplier development helps to improve mutually the supplier’s as well as the buying company sustainability performance. The producer could choose guidance, compliance or capacity building activities to develop its supplier or implement them all. This paper aims to present how the car producers practice sustainable supplier development taking into account different types of approaches and implementation tools. The authors applied content analysis to investigate approaches of six car producers from EU member states. The data was collected from the sustainability reports and complemented with the available information of the supplier sustainability requirements and the code of conduct of each car producer. The findings revealed that analysed car producers use similar approaches to develop their suppliers in the context of sustainability. All of them use mix of activities from all identified categories and collaborate within industry initiatives devoted to spread sustainability in supply chain.
EN
Purpose: The main purpose of this article is to show non-financial value creation due to CSR reporting processes, a study on reports standards, types of reports submit by Polish enterprises and the statistics of the usage of these standards. Design/methodology/approach: In this paper, GRI guideline requirements were presented as a path to good-quality report creation. Additionally, an example of quality assurance in CSR reporting in accordance with GRI guideline requirements was presented. The paper is based on the case study method. Findings: The result of the literature analysis is to show an approach to reporting non-financial data in a comprehensive manner and in accordance with GRI guidelines. The other aspect is to show the influence of CSR reporting quality on non-financial value. Social implications: Reporting of corporate social responsibility by business organisations and entities is an example of improving the quality of human life, in particular in economic, social and environmental issues. The constant improvement of non-financial data reporting has significant impact on safety and sustainability in business and social development. Originality/value: The paper shows specific view on non-financial value in connection with stakeholders and organisations’ interest groups.
EN
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.
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