Do we need social reports? New challenge for corporate social responsibility

- Sylwia Jarosławska-Sobór Ph.D.

Directive 2014/95/EU of the European Parliament and the Council entered into force on 1 January 2017, regards disclosure of non-financial and diversity information by certain large undertakings and groups. Its aim is to enhance  the consistency and comparability of non-financial information disclosed throughout the Union. Large public-interest entities will be obligated to prepare a non-financial statement containing information relating to at least environmental matters, social and employee-related matters, respect for human rights, anti-corruption and bribery matters. What it means in practice ? Whether we need a social reports ? In this paper different aspects of  new directives, it’s theoretical basement and functional range has been discussed.  Opportunities and vulnerabilities, which directives sets on the path forward on CSR will be provided. On the case of designated Integrated Annual Report will be pointed elements, which can provides stakeholders with market information and infulence on an image of the company.

Sylwia Jarosławska-Sobór, Ph.D., Central Mining Institute, Poland – spokesperson of the Central Mining Institute. She has many years of experience in the area of PR and communication. In her scientific work she deals with researching social aspects of the functioning of companies. She is the author of 2 books on the subject, co-author of 3 monographs and the author of a few dozen scientific publications. She also gave presentations at a few dozen conferences. She was awarded in the contest organized by the Ministry of Family, Labour and Social Policies for the best doctoral works concerning the issues of work and social policy. She is a member of the Silesian Centre of Business Ethics and Sustainable Development. She works as a publicist for specialist press.

DOI: 10.14611/minib.26.12.2017.13
Contact: sjaroslawska(at)

MINIB, 2017, Vol. 26, Issue 4

Resize of Open_Access_logo_PLoS_white    Available in Open Acces

Read on-line →
Downloads: 562
Pobrano: 562