SPOŁECZNA ODPOWIEDZIALNOŚĆ BIZNESU A FINANSOWE DOKONANIA PRZEDSIĘBIORSTW – GŁOS W DYSKUSJI
CORPORATE SOCIAL RESPONSIBILITY VS. THE CORPORATE FINANCIAL PERFORMANCE – A VOICE IN THE DISCUSSION

Summary/Abstract: The article focuses on an attempt to investigate the relations between the level of corporate social responsibility activities (social achievements, corporate social performance, CSP) and financial achievements of enterprises (corporate financial performance, CFP). The concept of CSR can bring many benefits to the community, but the question remains if it brings positive effects for the enterprise. The answer to this question seems to be crucial for further development of the concept of CSR and for increasing its popularity among entrepreneurs and managers. Therefore, the authors conducted an econometric study to determine whether the level of socially responsible activities conducted by the organization, expressed by the number of disclosures on socially responsible activities in the reports published by public companies included in the WIG20 index for the years 2005-2016, affected the financial performance measures of the organization. The following research methods are used in the paper: literature review, analysis of corporate publications and econometric analysis.

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