Open AccessCorporate social responsibility reporting - necessity or fashion
Author(s) -
Władysław Świątek
Publication year - 2019
Publication title -
zeszyty naukowe/scientific journal/zeszyty naukowe wyższej szkoły finansów i prawa w bielsku-białej
Language(s) - English
Resource type - Journals
eISSN - 2543-411X
pISSN - 2084-1809
DOI - 10.5604/01.3001.0012.9647
Subject(s) - corporate social responsibility , legislation , business , value (mathematics) , element (criminal law) , social responsibility , public relations , accounting , perception , marketing , political science , law , machine learning , neuroscience , computer science , biology
The current legislation, rules and procedures for reporting data referring to the situation of enterprises do not provide full information necessary to make decisions. This study attempts to present corporate social responsibility reports as an element reducing the so-called gap in value between the book value and market value of enterprises. The benefits and threats resulting from reporting social attitudes and their impact on the perception of the company by stakeholders are also presented.