Metody pomiaru poziomu ujawnień informacji z zakresu CSR w sprawozdawczości przedsiębiorstw
Methods of measurement of CSR disclosure level in corporate reporting

Summary/Abstract: In the research on CSR disclosure level in annual, integrated, environmental and CSR reports different methods of measurement of this level based on the content analysis are used. The aim of the paper is to present methods of measurement of CSR disclosure extent and quality applied in practice on the basis of the literature review. The wide diversity of these methods on the one hand enables to capture different aspects of CSR reporting level and on the other hand leads often to difficulties in comparability of various research results concerning disclosure extent and quality and their determinants.

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