گزارشگری مسئولیت اجتماعی شرکتی
Abstract
1-Introduction
2-Theoretical background
3-Methodology
4-Results
5-Conclusion and recommendations
Acknowledgements
References
Abstract
Nowadays, companies are facing increased demands for information about their CSR performance. Therefore, CSR reporting is becoming an important CSR activity. The principal purpose of this paper is the identification of appropriate content of CSR report following the analysis and subsequent comparison of available CSR reports. The main finding is that in Americas, Europe and Asia Pacific, the percentage of companies with CSR reports is almost equal. Also, there is no unified template for CSR reports. As a result, an appropriate content of CSR report is to be described. Recommendations are directed towards socially responsible companies.
Introduction
Importance of Corporate Social Responsibility (CSR) is still rising. This is evidenced by the fact that the aim of modern company is not only to be innovative (Jankal, 2014) but even responsible for its actions and excellent in every activity (Jankalova, 2012; Jankalova, 2014; Jankalova, 2015). Number of socially responsible companies is rising, too. However, in the past, it was enough when company declared acceptance of the CSR concept. Nowadays, companies are facing increased demands for information about their CSR performance. All groups of stakeholders are evaluating companies using not only financial indicators but also non-financial criteria. CSR performance data is thus becoming an increasingly important feature of companies’ annual reports. Some companies even publish separate CSR reports. CSR reporting thus is becoming an important activity of socially responsible companies. The principal purpose of this paper is the identification of appropriate content of CSR report following the analysis and subsequent comparison of available CSR reports. The paper is divided into five parts: introduction, theoretical background, methodology, results, conclusion and recommendations. Introduction represents input to the problem. Theoretical background defines CSR reporting, areas of its data and its benefits. Methodology describes methods used in this paper. This is followed by the results part that consists of secondary analysis of data published in the 2013 survey of CSR reporting. Analyzed survey was conducted by KPMG – a global network of professional firms providing Audit, Tax and Advisory services.