Integracja społecznej odpowiedzialności biznesu z procesami decyzyjnymi w wiodących sieciach handlu detalicznego na Litwie: perspektywa rachunkowości odpowiedzialności
Integrating corporate social responsibility into internal decision-making in leading retail chains in Lithuania: A responsibility accounting perspective

Summary/Abstract: Purpose: To reduce the informational noise caused by excessive corporate social responsibility (CSR) disclosures and to enhance the transparency of CSR integration into business processes, this paper proposes a framework for integrating CSR into the responsibility accounting and reporting (RAR) process. Methodology/approach: The study analyses publicly available sustainability reports and other CSR-related digital content as evidence of socially responsible behaviour. It also examines how CSR is integrated into internal accountability processes through in-depth interviews with selected employees. Findings: The research reveals that growing volumes of data and selectively disclosed information obscure potential issues. To support more transparent managerial decision-making, RAR must be adapted to include stakeholder impact assessment and to categorise decisions into financial, philanthropic, and socially responsible types. Research limitations/implications: The subjectivity of respondents may limit the comprehensive assessment of all CSR dimensions and their integration into internal processes. Originality/value: This study highlights a disconnect between externally disclosed CSR information and that used in managerial decision-making. Such inconsistency risks undermining the essence of CSR, increases administrative costs, and complicates ethically grounded governance. Enhancing transparency requires alignment between declared and practised CSR information.

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