OCENA JAKOŚCI INFORMACJI ZAWARTYCH W RAPORTACH SPOŁECZNYCH SPÓŁEK WCHODZĄCYCH W SKŁAD INDEKSU RESPECT
EVALUATION OF THE INFORMATION CONTAINED IN THE REPORTS PUBLIC COMPANIES INCLUDED IN THE INDEX RESPECT

Summary/Abstract: The concept of corporate social responsibility has developed in the USA some decades ago. However it has strongly influenced the development of many companies all around the world. One of the newest tool to measure the efficiency of social initiatives implemented by modern companies is the social responsibility index composed of companies implementing CSR concept. Development of CSR concept in Poland resulted in creation of RESPECT Index recorded on Warsaw Stock Exchange since 2009. The study of companies included in the index shows that the information policy of entities implementing CSR actions are very varied. Many of them communicate its actions via social reports published on a yearly basis. However it is not the only form of dialogue with stakeholders used by companies. The main goal of the article is to present the results of study of social reports published by companies recorded in RESPECT Index taking into consideration the overall information policy. Moreover the article includes conclusions regarding quality of data included in the report and analysis of gathered information in comparison to Global Reporting Initiative guidelines.

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