Value creation disclosure in CSR reports: evidence from Poland

Value creation disclosure in CSR reports: evidence from PolandNowadays, many companies are involved in the idea of corporate social responsibility (CSR) and they perceive it as a source of value creation. But the question arises if companies measure and report the value created via CSR engagement or whether they present mainly descriptive information concerning their actions and activities within CSR. The aim of this paper is to present what the CSR reporting prac- tices in Poland are concerning value creation measurement and disclosure. The theoretical concept of value creation via CSR activities is analyzed and confronted with a practical disclosure in all the CSR reports published by Polish companies in the years 2013-2015. To achieve the research aim, a literature review, content analysis of source documents (CSR reports), synthesis, and the deductive method were used. In the paper, the descriptive approach to accounting is applied