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Corporate governance (CG) creates important signals that the company sends to its surroundings. It affects the performance of the company and consequently the satisfaction of owners and employees, the trust of creditors, clients and all other interest groups. There are several ways to gain their trust and satisfaction. One of them is to present information on financial support for activities of corporate social responsibility (CSR). The application of CSR in practice is all the more important in companies providing insurance services, which are often referred to in the literature as trust-based products. There is little attention paid to the research of corporate governance in relation to CSR in insurance companies. Therefore, in our paper, we examine the impact of selected determinants of corporate governance on CSR information disclosure in insurance companies based in Slovakia. We use the basic methods of regression and correlation analysis to quantify this relationship. The selection of explanatory determinants of CG is carried out in accordance with the assumption of stakeholders’ theory of management. The goal is to find out which set of variables will better explain the impact of corporate governance on CSR reporting. We test the financial and non-financial determinants of CG separately for each party. We are looking for the best model for explaining the influence these parties have on reporting of CSR information.

IMPACT OF SELECTED CORPORATE GOVERNANCE DETERMINANTS ON CORPORATE SOCIAL RESPONSIBILITY REPORTING IN SLOVAK INSURANCE COMPANIES