<abstract xmlns="http://www.w3.org/1999/xhtml"><p>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.</p><p>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.</p></abstract>

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.

Do We Need Social Reports? New Challenge for Corporate Social Responsibility

Marketing of Scientific and Research Organizations

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

{"article-title":"Do We Need Social Reports? New Challenge for Corporate Social Responsibility"}

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...

Do We Need Social Reports? New Challenge for Corporate Social Responsibility

Published Online: Jan 19, 2018

Page range: 81 - 99

DOI: https://doi.org/10.14611/minib.26.12.2017.13

Keywords
CSR, social report, non-financial information, image

© 2017 Sylwia Jarosławska-Sobór, published by De Gruyter Open

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Do We Need Social Reports? New Challenge for Corporate Social Responsibility

Published Online: Jan 19, 2018

Page range: 81 - 99

DOI: https://doi.org/10.14611/minib.26.12.2017.13

KeywordsCSR, social report, non-financial information, image

© 2017 Sylwia Jarosławska-Sobór, published by De Gruyter Open

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Keywords
CSR, social report, non-financial information, image