The disclosure of investments related to CSR in the management report. Evidence from non-financial listed companies in Poland and Croatia
The disclosure of investments related to CSR in the management report. Evidence from non-financial listed companies in Poland and Croatia

Summary/Abstract: Purpose: The paper examines the quality of information on investments related to corporate social responsibility (CSR) in reports prepared by Polish and Croatian companies. The purpose of this paper is to assess the quality of information on investments related to corporate social responsibility (CSR), as contained in the management reports of non-financial companies listed on the Warsaw and Zagreb Stock Exchanges. Methodology/approach: basic research method is content analysis applied to the management reports of non-financial companies listed on the aforementioned stock exchanges. The examined period covers the years 2010-2018. Findings: The result of comparing the quality of information on investments related to CSR disclosure in Poland and Croatia shows that Polish companies disclosed higher quality information than Croatian companies. However, in both cases, we cannot notice very good quality information. They show the information on expenditure on environmental protection, local society and improving the working conditions of their employees. However, none of the examined companies uses the term Socially Responsible Investments. Originality/values: The results of the research increase knowledge in the field of reporting and the quality of information on investments related to CSR in management reports prepared by Polish and Croatian non-financial companies.

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