Zakres ujawnień w raportach społecznej odpowiedzialności i zrównoważonego rozwoju przedsiębiorstw
Corporate social responsibility and sustainable development reports – dilemmas of disclosure
Author(s): Justyna FijałkowskaSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: CSR reports; disclosure; information
Summary/Abstract: More and more companies take into account social responsibility and sustainable development in their business activities. At the same time they want to communicate inputs and results of these activities to their stakeholders. The disclosures information in CSR and sustainable development reports are analyzed in this article, the review of guidelines for CSR reporting is shown, as well as benefits of proper CSR communication are highlighted. The recommendations to improve the credibility and utility of CSR reports are presented.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2013
- Issue No: 311
- Page Range: 85-94
- Page Count: 10
- Language: Polish