Keywords
corporate social responsibility
non-financial data
business reporting
non-financial data
business reporting
How to Cite
Świątek, W. (2016) “Corporate social responsibility reporting - necessity or fashion”, Scientific Journal of Bielsko-Biala School of Finance and Law. Bielsko-Biała, PL, 22(4), pp. 59–64. doi: 10.5604/01.3001.0012.9647.
Abstract
The current legislation, rules and procedures for reporting data referring to the situation of enterprises do not provide full information necessary to make decisions. This study attempts to present corporate social responsibility reports as an element reducing the so-called gap in value between the book value and market value of enterprises. The benefits and threats resulting from reporting social attitudes and their impact on the perception of the company by stakeholders are also presented.The papers published in the ASEJ Journal (alternate title: Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej) - published by the University of Applied Sciences in Bielsko-Biała, are online open access distributed (Creative Commons Attribution CC-BY-NC 4.0 license). The Publisher cannot be held liable for the graphic material supplied. The printed version is the original version of the issued Journal. Responsibility for the content rests with the authors and not upon the Scientific Journal or Bielsko-Biala School of Finance and Law.
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