Abstract
This article is an attempt to propose a CSR evaluation and CSR reporting model in small and medium-sized enterprises. Special attention was given to trends which reveal the need for CSR development in practice with particular emphasis on efficiency - understood in two aspects: first one related to social welfare and sustainable development and the second one as a competitive advantage. The new approach is based on a flexible tool for the evaluation and reporting of CSR, which also acts as a reference model for improvement of responsible entrepreneurship. An evaluation model, ESG risks catalog for manufacturing companies and a tool for monitoring and reporting of ESG risks were developed. Further work will include refinement of the method of evaluation model, including reporting tools and ESG risks catalogs for other sectors.
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