Corporate social responsibility reporting as a challenge for companies

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Corporate social responsibility reporting as a challenge for companies

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Title: Corporate social responsibility reporting as a challenge for companies
Author: Fijalkowska, Justyna; Sobczyk, Monika
Abstract: A growing number of managers consider the issue of Corporate Social Responsibility (CSR) in the activities of their companies. They recognize the increasing importance of ethical behavior in business and are open to the needs of local communities, people in need, educational institutions, and NGOs. However, a serious dilemma appears about companies’ ability to inform their stakeholders about CSR activities and measurable results of these actions in a fair, truthful, understandable and useful way. The recent changes occurring in growing importance of CSR gave rise to the need to revise the social and environmental reporting issues. This article concentrates on the necessity and possibility of expanding traditional accounting system by implementation of CSR approach. It evaluates the state of play in CSR reporting practices. In this article we underline the necessity of the proper CSR communication. We present also the review of the best practices concerning CSR reporting worldwide and the analysis of the existing guidelines and recommendations on CSR information published of a wide range of organizations and institutions that are active players in the field of CSR reporting standardization. We conclude with indication of advantages of CSR reporting and challenges facing companies in that field.
URI: http://hdl.handle.net/10437/5975
Date: 2013


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