Corporate Social Responsibility – Research Overview
Corporate Social Responsibility – Research Overview

Summary/Abstract: Social responsibility in modern economic activity is a strategic and long-term approach. Social reporting is recommended by investors and considered a good practice for companies; however, in the majority of countries, it is a voluntary process not regulated by the law. In Poland, the requirements of EU Directive 95 regarding the disclosure of non-financial data have been implemented in the accounting legal regulations (latest act amendment). When discussing the aspects of the development of corporate social responsibility, its perception, and practical implementation, it is impossible not to mention the most important results of research of corporations, reporting in the area of sustainable development and social responsibility that have been conducted in Poland and in the world over the past few years. It allows to understand and appreciate the scale of the phenomenon. The purpose of this article is to point out that social responsibility is an extremely important area and, in consequence, has long-term effects on the current and future generations. The article includes a short overview of studies on the CSR theoretical and practical aspects both in Poland and worldwide. Literature review and deductive methods have been used as principal methods of research.

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