Pomiar i ocena społecznie odpowiedzialnej działalności przedsiębiorstw – wyniki badań
Measurement and evaluation of socially responsible business activities − research results

Summary/Abstract: Measurement is an important aspect of the implementation of the concept of social responsibility of enterprises as the scale of the benefits of its implementation objectively shows. Despite the development of numerous methods and tools the measurement of CSR is still a big challenge. The purpose of this article is to present the scope and tools to measure socially responsible actions carried out by the company. The author, on the basis of surveys conducted among companies implementing CSR, examined the extent to which companies assess the impact of their actions implemented on the stakeholders and which tools they use for this purpose. The analysis included five groups of stakeholders: employees, local community, customers, contractors and natural environment. On the basis of the study it can be concluded that collectively, for all the groups of stakeholders, encompassing the regular and irregular examination of the impact, the implementation of CSR activities is on the level of 66%. The impact of implementation of CSR on employees, customers and the natural environment is the most studied is. Surveys, studies during direct meetings and informal communication are the most frequently used tools to assess the effects of socially responsible activities. Due to the lack of a unified methodology of measurement it is not possible to compare the obtained results between organizations. At present each organization presents the effects of the CSR concept in its sole discretion and in a manner useful for itself.

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