Corporate social responsibility in the world in the context of selected religious doctrines

The publication was based on the desk research technique of a wide selection of domestic and foreign literature, analysis of secondary data, content of press releases and the KMPG report, and included: zero audit (identification of available data sets regarding the implementation and reporting of the CSR concept, as well as guidelines of religious doctrines equated with the postulates of the CSR concept; indication of a potential independent variable (the impact of the most important religious texts) on the dependent variable (the level of reporting of the concept) in selected countries with high indicator of a given religion (according to official statistics of the Pew Research Center); exploration of the data contained in the KMPG report covering the change in global reporting in 2011-2017, which consequently influenced the diagnosis of reporting the CSR in the world and the assessment of this reporting under the possible influence of religious doctrines. The data presented in the article shows that, since 2011 a gradual increase in interest in CSR reporting has been observed. In 2017, Americas overtook the Asia-Pacific region to become the leading region for global CSR reporting. CSR reporting rates in the Asia-Pacific region have been gradually stabilizing since 2013.