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1

CSR reporting as an object of bibliometric analysis of scientific publications

100%

Sikacz H.

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

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2017

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issue 474

160-172

EN

The aim of this article is to present the results of bibliometric analysis of the scientific studies on the issue of corporate social responsibility (CSR) reporting. The analysis allowed us to identify the main territories in the context of the above issues. For the purposes of the analysis were used bibliometric analysis of the data available in the Web of Science database, the analysis of trends in terms of number of publications, the method of co- -occurrence of words and a cluster analysis method and also mind mapping. In the analysis was used software VOSviewer. The analysis led to extending the area of research relating to the issue of corporate social responsibility reporting to the following sub-areas: corporate social responsibility, disclosure of non-financial information, integrated reporting, the Global Reporting Initiative (GRI) standards.

2

Sprawozdawczość niefinansowa

63%

Karlikowska B.

Zeszyty Naukowe Uczelni Vistula

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2016

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issue 51(6) Ekonomia XIII. Konkurencyjność MSP

73-85

PL

Stale rosnące zainteresowanie tematyką społecznej odpowiedzialności biznesu zmusza osoby stojące na czele organizacji do zmiany spojrzenia na prowadzony biznes i zwrócenia szczególnej uwagi na interesariuszy wewnętrznych oraz zewnętrznych. Niestety, analizując raporty poświęcone tej tematyce w odniesieniu do organizacji funkcjonujących w Polsce można odnieść wrażenie, że zagadnienie to nie jest w centrum zainteresowań, ale wraz z napływem kapitału zagranicznego krąg zainteresowanych rośnie z roku na rok. W części pierwszej starano się przybliżyć zagadnienia związane z raportowaniem aktywów niematerialnych, a następnie wskazać na znaczenie GRI. Analizie poddano dostępne raporty poświęcone sprawozdawczości CSR przygotowane przez Forum Odpowiedzialnego Biznesu (FOB) oraz KPMG. Wydaje się, że kierunek sprawozdawczości zintegrowanej finansowej i niefinansowej jest wymogiem czasów i każda organizacja chcąca zaistnieć i utrzymywać się na rynku w warunkach konkurencji powinna podjąć wysiłek związany z przygotowywaniem takich raportów.

EN

The ever growing concern about the subject matters of corporate social responsibility forces the people managing the organisation to change their view of the business being run and to pay a particular attention to internal and external stakeholders. Unfortunately, while analysing the reports devoted to these problems as regards the organisations functioning in Poland, one may have an impression that this issue is not in the limelight, though, with influx of foreign capital, those concerned are more numerous from one year to another. In the first part, the author attempted to bring closer the issues related to reporting intangible assets, then to indicate the importance of GRI. An analysis comprised the available reports devoted to the CSR reporting prepared by the Responsible Business Forum (RBF) and KPMG. It seems that the direction of integrated reporting, financial and non-financial, is the requirement of our times and each organisation, which wants to appear and retain in the market under the conditions of competition, should make efforts related to preparation of such reports.

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CSR reporting in financial institutions

63%

Lament M.

Central European Review of Economics & Finance

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2016

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issue Vol. 13, No 3

65-81

EN

Financial institutions are entities of public interest for which reputation and good image are important considerations. Therefore, reporting of socially responsible actions appears a natural consequence of their public initiatives. As any legal regulations that would make CSR reporting obligatory are absent, not all financial institutions draft such reports, although they are perceived as major sources of information to be used in decision-making processes. This paper aims to analyse benefits of CSR reporting in light of specialist literature and surveys and to evaluate trends of CSR reporting by financial institutions, with particular reference to standards in place. Both the literature review and empirical research have helped to verify the following hypotheses: - (H1) - communication with stakeholders is the prime reason for compiling CSR reports - this is corroborated by both the review of specialist literature and an empirical survey conducted in 2013 by Ernst&Young and Boston College Center for Corporate Citizenship among members of the Center for Corporate Citizenship and Survey Sampling International (SSI). - (H2) - financial institutions as entities of public interest account for a substantial share of reporting organisations - financial institutions drafting CSR reports submitted to GRI (Global Reporting Initiative) in 2005-2014 have been analysed in this perspective. Numbers and structures of the reports are evaluated with regard to global regions and sizes of financial institutions. To assess importance of a financial institution among reporting entities, numbers of financial institutions compiling CSR reports are analysed in reference to all reporting organisations. Details concerning CSR reports are divided into those drafted in conformity with GRI guidelines and those following other rules and guidelines - this part of the study was designed to examine the extent of standardisation of CSR reports.(original abstract)

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1 Central European Review of Economics & Finance

1 Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

1 Zeszyty Naukowe Uczelni Vistula

1 2017

2 2016

1 Karlikowska B.

1 Lament M.

1 Sikacz H.

CSR reporting as an object of bibliometric analysis of scientific publications

Sprawozdawczość niefinansowa

CSR reporting in financial institutions