Abstract:
For some time we can observe the increasing popularity of corporate
social responsibility (CSR) as the direction dominant over the classical
economic model first in the United States, and then also in many countries of
the European Union. A necessary element of effective implementation of CSR
in organizations is reporting the effects of social activity. The purpose of this
article is to present the nature of the social reporting, being a part of the link
with the organization strategy and the adopted business model. Because there
are quite a large discrepancy in the ways of perception of what CSR is, an
attempt was made to recognize the responsibility to be able to convert it in the
form of areas and indicators of reporting.