Reporting as an Important Instrument of Corporate Social Responsibility

Abstract

Corporate social responsibility (CSR) is a conception of management which obliges the enterprises to respect ecological, social and ethical factors. By being socially responsible, the companies can gain competitive edge in various areas of business. As a result the idea of CSR becomes more popular among Polish enterprises. Social reporting is one of the most important elements of CSR. Preparing and publishing documents which present some useful information regarding CSR can play an important role in every business. The aim of the paper is to show the importance of reporting in corporate social responsibility. The analysis is based on the findings from the available documents and reports in scope of CSR.