Perspektywa CSR a cel działania przedsiębiorstwa – studium na przykładzie wybranych spółek
CSR Perspective and the Corporate Objective – a Study on the Example of Selected Companies

Summary/Abstract: This paper addresses the problem of implementing CSR concept in enterprises, with regard to the way the corporate objective is defined. The purpose of this paper is to investigate the way the corporate objective is defined in the largest public companies listed in the WIG30 index. The method of content analysis is applied to analyze the reports, documents and information posted on the corporate websites. The analysis shows that companies define objectives in a very different way, referring to the category of value (understood in different ways), the financial categories and ratios or the expectations of the different stakeholders. The majority of the analyzed companies explicitly emphasize the issues of social responsibility and sustainable development. However, these objectives are not always articulated in a direct way, which may be inadequate from the point of view of stakeholders’ information needs.

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