Raportowanie jako ważny element powiązania społecznej odpowiedzialności ze strategią organizacji

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.