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Author Lulek, Adam
Affiliation University of Szczecin, Faculty of Economics, Finance and Management 8 Cukrowa St., 71-004 Szczecin, Poland
E-mail adam-lulek@wp.pl
Author Sadowska, Beata
Affiliation University of Szczecin, Faculty of Economics, Finance and Management 8 Cukrowa St., 71-004 Szczecin, Poland
E-mail beata.sadowska@wzieu.pl
ISSN printed 1733-8670
URI https://repository.scientific-journals.eu/handle/123456789/2597
Abstract Corporate social responsibility (CSR) is the process of finding out the changing expectations of stakeholders and including them in a business management strategy. CSR is a concept of the optional incorporation of social and environmental aspects into the operations of a business entity. The objective of this article is to: (1) present the historical determinants of CSR and its practical dimension; (2) characterize the activities of fuel companies in the light of the publication of CSR information in reports; (3) indicate the information and contents of the annual reports of oil companies – in particular taking account of the information about corporate social responsibility; (4) provide proposals for the structure of a model annual report including information about corporate social responsibility which could be used for the selected oil companies that were investigated. The methods of inductive and deductive reasoning and descriptive analysis, as well as desk research were used in the writing of this article.
Pages 108-117
Publisher Scientific Journals Maritime University of Szczecin, Zeszyty Naukowe Akademia Morska w Szczecinie
Keywords corporate social responsibility
Keywords reporting
Keywords oil companies
Keywords financial statements
Keywords investors
Keywords CSR
Title Corporate social responsibility (CSR) in the annual reporting of oil companies worldwide – modern business management
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ISSN on-line 2392-0378
Language English
Funding No data
Figures 2
Tables 5
DOI 10.17402/406
Published 2020-03-31
Accepted 2019-12-23
Recieved 2019-07-30

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