Raportowanie CSR a kwestie etyki i odpowiedzial- ności przedsiębiorstw
CSR reporting vs. ethics and companies’ responsibility

Summary/Abstract: This article focuses on issues of ethics and responsibility in relation to CSR reporting. Responsibility and ethics should be expressed both in operations and CSR reporting. Current market conditions limit the users’ confidence in the information disclosed by compnaies. Business entities aware of the impact of their CSR reports on the market members, in the lack of binding rules concerning their content, are highly motivated to “color” reality. The purpose of this article is to examine the theory of ethics and responsibility in relation to CSR reporting and empirical analysis of these issues in our sample, including the report of 45 CSRs. The method used are literature study and analysis of source documents. The study and reasoning are based on normative approach. In order to make CSR reports more transparent and reliable it is necessary to make the use of recommendations and guidelines for the preparation of CSR reporting more common and to encourage companies to verify them by the external independent auditors.

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