Użyteczność raportów CSR w ocenie stopnia zaangażowania przedsiębiorstw w odpowiedzialność społeczną
Usefulness of the csr reports to the assessment of the involvement of companies in corporate social responsibility

Summary/Abstract: The CSR reports have been created for two decades. Although it is still not a common practice, considerably from year to year there is observed an increase in the awareness of CSR among stakeholders, as well as the number of companies declaring involvement in this idea. The purpose of this article is to assess the usefulness of the information published in the CSR reports to assess the degree of maturity of CSR strategy and its place in the company’s strategy, scale and orientation of the activities in social, environmental and economic area, the scope of disclosure on the CSR cost activities and sources of funding for the actions, as well as practices in certifying the reliability of the data contained in the report.

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