Raportowanie CSR jako narzędzie doskonalenia działalności biznesowej
CSR reporting as a business improvement tool

Summary/Abstract: Corporate Social Responsibility (CSR) is a voluntary strategy for enterprises that takes into account social, ethical and ecological aspects in their businesses and relations with stakeholders. It also provides the contribution of business to the implementation of sustainable development enabling to achieve a balance between business effectiveness, as well as the social interests and environmental protection. The results of economic activities of enterprises in accordance with social responsibility are published in CSR reports that depict the impact of the enterprise on society and the environment. The aim of the paper is to present the role and importance of CSR reporting based on international standards and guidelines as well as to identify the main evaluation criteria. On this basis it will be possible to analyse various tools by which companies strive for the continuous improvement of environmental performance and social responsibility as an integral part of business activities.

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