Społeczna odpowiedzialność przedsiębiorstw – wpływ na zawartość raportów rocznych

Abstract

The paper outlines the idea of corporate social responsibility, which stresses the role that company has to perform within the society. This idea is being propagated as "stakeholder capitalism". The stakeholders of a company - being very wide group of organizations and individuals - have influence on company's actions and are influenced by the activities undertaken by a firm. The "stakeholder value" and the "shareholder value" concepts are outlined. The main issue of the paper is the influence of corporate social responsibility concept on company reporting. The triple-dimensional framework of reporting is presented, underlining the necessity of corporate disclosure on financial, environmental and social aspects. The scope of what citizen is entitled to know about company performance is addressed. The examples of reports within the sustainable development concept are discussed.