@article{krawczyk2019csr,
  title = {CSR Reporting Standards: Implementation in Polish Enterprises},
  author = {Patrycja Krawczyk},
  year = 2019,
  url = {https://ibimapublishing.com/articles/JEERBE/2019/247075/},
  journal = {Journal of Eastern Europe Research in Business and Economics},
  volume = 2019,
  pages = 9,
  doi = 10.5171/2019.247075,
  abstract = {Corporate social responsibility is a concept according to which business entities, when formulating their goals, take into account social interests. Conducting activities in accordance with this idea means that enterprises comply with all formal and legal requirements as well as increased investment in human resources, in environmental protection and relations with stakeholders, who may have a real impact on the efficiency of their business operations and their innovation. This approach to business requires more effort and can generate the need for additional expends. However, expenditure of this kind should be treated as an investment and source of innovation, not as a cost. As time passed and the transition to the Polish economy was successful, the idea of ​​CSR consolidated its position in the minds of managers. Following CSR guidelines is a source of pride that can be presented through social reports. The subject of non-financial reports is highly interesting, as evidenced by the multiplicity of publications within this subject. This study aims to analyze the standardization of non-financial reporting in Poland. The data collected by CSRinfo, GRI Database and the Foundation for Reporting Standards will be used. Interpretation based on the available literature of the subject and indicated databases allows to draw a picture of non-financial reporting in Poland both before and after the introduction of Directive 2014/95 / EU.},
  keywords = {Corporate Social Responsibility (CSR), non-financial reporting, Standard Informacji Niefinansowych (SIN), Global Reporting Initiative (GRI).},
  note = Article ID: 247075
}