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2018 | nr 520 Social Responsibility of Organizations Measurability of Social Impact | 46--53
Tytuł artykułu

Methods of Measurement of CSR Disclosure Level in Corporate Reporting

Autorzy
Treść / Zawartość
Warianty tytułu
Metody pomiaru poziomu ujawnień informacji z zakresu CSR w sprawozdawczości przedsiębiorstw
Języki publikacji
EN
Abstrakty
EN
In the research on CSR disclosure level in annual, integrated, environmental and CSR reports different methods of measurement of this level based on the content analysis are used. The aim of the paper is to present methods of measurement of CSR disclosure extent and quality applied in practice on the basis of the literature review. The wide diversity of these methods on the one hand enables to capture different aspects of CSR reporting level and on the other hand leads often to difficulties in comparability of various research results concerning disclosure extent and quality and their determinants.(original abstract)
W badaniach nad poziomem ujawnień informacji z zakresu CSR w raportach rocznych, zintegrowanych, środowiskowych i raportach CSR przedsiębiorstw stosowane są różne metody pomiaru tego poziomu oparte na analizie zawartości. Celem artykułu jest przedstawienie - na podstawie analizy literatury przedmiotu - stosowanych w praktyce metod pomiaru zakresu i jakości tych ujawnień. Duże zróżnicowanie stosowanych metod z jednej strony pozwala na ujęcie różnych aspektów poziomu raportowania CSR, a z drugiej utrudnia porównywalność wyników badań dotyczących zakresu i jakości ujawnień oraz ich determinant.(abstrakt oryginalny)
Twórcy
  • AGH University of Science and Technology Kraków, Poland
Bibliografia
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Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000171535893

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