Reportování o společenské odpovědnosti podniku
| Title in English | Corporate Social Responsibility Reporting |
|---|---|
| Authors | |
| Year of publication | 2007 |
| Type | Article in Proceedings |
| Conference | Problematika Corporate Social Responsibility se zaměřením na lidský kapitál, Gender Studies a environmentální management |
| MU Faculty or unit | |
| Citation | |
| Field | Economy |
| Keywords | Corporate Social Responsibility (CSR) stakeholders reporting annual reports sustainability reports |
| Description | Corporate Social Responsibility (CSR) has been discussed by experts since the 1950s. The year of 1953 is considered to be a breakthrough because H. R. Bowen published his book Social Responsibilities of the Businessman in which he defines the first social responsibilities. Then the development of CSR was pushed forward by Iron Law defined by Davis in 1960s and by linkage of CSR with stakeholder theory in 1980s. Researches, whose aim is to find out if the CSR-activities bring any profits to a company and therefore, if the activities are worth being invested into, have been carried out. In the present day, most theoreticians and researchers agree on the fact that CSR-activities produce benefits such as increase of profit, access to supplementary capital, improvement of companys image, increase of turnover and allegiance of customers, increase of the ability to acquire and hold effective employees, keeping up with the competition and market demands, or possible decrease of legal control and measures. At the same time, these researches have come to the conclusion that in order to become apparent, the positive effects must be published or informed about by the company. The aim of this paper is point out the barriers which prevent companies from promoting their CSR activities, the most frequently used communication channels, the most frequently used way for implementing information in the annual reports and modification of their content through the years. |
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