The quality of corporate social responsibility reporting

Lukáš Vartiak

Ekonomika a Management, 2015, vol. 2015, issue 4

Abstract: Treating with a strong competitionthe, main task of companies is to find the way to reach the consumers. Besides price and quality, responsible corporate behavior declared by adopting the concept of corporate social responsibility (CSR), is another important factor for the consumers. To gain a competitive advantage, it is necessary for every company to communicate about its CSR activities in the form of CSR reports. The aim of this paper is to identify a set of criteria which will serve to build high-quality CSR reports, based on an analysis of existing approaches to the assessment of CSR reports. Information necessary for secondary research were obtained from a 2013 global survey about CSR reporting. Other resources for carrying out secondary research are represented by existing approaches to the assessment of CSR reports. The key finding is that the analyzed approaches have many common features, which makes it possible to link them. The result is a set of criteria that makes it possible to create high-quality CSR reports, which are transparent, reliable and relevant. Recommendations for companies are to regularly inform about their CSR activities in the form of CSR reports and in their formation use a set of criteria identified in this paper.

Keywords: Corporate Social Responsibility; Quality; Kvalita; CSR reporting; Klíčová slova: Spoločenská zodpovednosť podniku; CSR reportovanie (search for similar items in EconPapers)
JEL-codes: D83 L15 M14 (search for similar items in EconPapers)
Date: 2015
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