Corporate social responsibility in selected EU countries

Agata Lulewicz-Sas ()
Additional contact information
Agata Lulewicz-Sas: Bialystok University of Technology

Ekonomia i Prawo, 2013, vol. 12, issue 4, 537-550

Abstract: Although the concept of CSR derives from the United States, its most extensive implementation is observed in the countries of the European Union. The article presents the results of a literature review on CSR in selected EU countries. The following institutional models were analysed: CSR promotion, implementation and reporting activities of CSR. The analysis shows that in the EU countries the following models are used to promote CSR: Observer (Hungary), patron (Spain, Italy), promoter (France, Germany, Sweden), partner (Belgium, Denmark, Netherlands, United Kingdom). Most companies which implement CSR instruments come from Denmark, Spain, Sweden and the fewest from the Czech Republic, Germany, Poland and the UK. The approach to CSR reporting also differs from country to country . Sweden, France, the United Kingdom and Denmark introduced an obligation to report various CSR issues. GRI guidelines are most commonly used in Sweden, Italy, Spain, Denmark, France, the Netherlands, and least likely in the Czech Republic, Poland, Germany and the UK.

Keywords: reporting; CSR instruments CSR; institutional models of CSR (search for similar items in EconPapers)
JEL-codes: M14 O52 (search for similar items in EconPapers)
Date: 2013
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://dx.doi.org/10.12775/EiP.2013.039 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:cpn:umkeip:v:12:y:2013:i:4:p:537-550

Access Statistics for this article

Ekonomia i Prawo is currently edited by Barbara Polszakiewicz and Jerzy Boehlke

More articles in Ekonomia i Prawo from Uniwersytet Mikolaja Kopernika
Bibliographic data for series maintained by Miroslawa Buczynska ().