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Comparative analysis of CSR reporting practices in Poland and Slovakia

Hąbek P., Sujová E., Čierna H.

Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska

2018

z. 116

51--66

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.