Lietuvos įmonių socialinės atsakomybės ataskaitų taikymas verslo praktikoje
Corporate social responsibility reporting in Lithuanian business practice

Summary/Abstract: Straipsnyje analizuojami verslo socialinės atsakomybės ataskaitų rengimo principai ir taikymas verslo praktikoje komunikuojant su suinteresuotosiomis grupėmis. Atliekama Lietuvoje veikiančių įmonių socialinės atsakomybės ataskaitų turinio analizė, jos rezultatai lyginami su tarptautinių tyrimų metu surinktais duomenimis. Tyrimo rezultatai rodo, kad Lietuvoje veikiančios įmonės pilnai neišnaudoja Į SA atskaitomybės, kaip komunikacijos instrumento, privalumų, neskiria pakankamai dėmesio atskaitomybės kokybės užtikrinimui. The interest in Corporate Social Responsibility (CSR) is increasing. Political, civil, academic and business communities pay more and more attention to corporate social responsibility reporting. The CEOs recognize that the success depends not only on business, but also on the welfare of business environment. Communication with the society is the most important factor implementing the activities of CSR. Thus, CSR performs an essential role in implementing the principles of corporate social responsibility. CSR reporting is increasingly becoming the subject of the research in the scientific literature by researchers of developed countries. The major achievements in analyzing, exploring the reports of CSR and possibilities of their application belong to the scientists of the United Kingdom. The object of the research is the reports of CSR. The aim of the article is to evaluate the benefits of CSR reports as the way of communication with stakeholders. Methods used: literature analysis and synthesis, systematization, content analysis. According to literature analysis, the main target of CSR reports is communication with stakeholders about the company’s results of CSR activities and future plans. The company’s capability to create value by identifying and satisfying the expectations of stakeholders becomes the base of success in marketing. One of these expectations is the expectation to get the information about the social and environmental activities of the company. The business can get the largest benefit from CSR report, when it is integrated in the strategy of the company. According to literature analysis, the main criterions of CSR report are content and structure, form, way of presentation, visualization and standards that guarantee the impartiality of information. In Lithuania the number of companies that are reporting on corporate social responsibility is growing. Corporate social responsibility reporting has become the de facto law for big international companies. The practice of these companies is an example how to report on social responsibility and how to apply it in marketing successfully. However, the situation of the social responsibility reporting in marketing in Lithuania is bad. A large vicissitude of companies that are reporting on CSR indicates that companies in Lithuania do not have a straight strategy of CSR and reporting on it.

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