Zaangażowanie interesariuszy w raportowanie społecznej odpowiedzialności na przykładzie przedsiębiorstw górniczych
Data: Poniedziałek 20.11.2017
Sesja: Górnicze Forum Ekonomiczne: Górnictwo OK
Godzina/Sala: 17:40 - 17:50 - Sala Seminaryjna
Tytuł: Zaangażowanie interesariuszy w raportowanie społecznej odpowiedzialności na przykładzie przedsiębiorstw górniczych
Title: Stakeholder engagement in corporate social responsibility reporting. The case of mining companies
Purpose. This article highlights the important role of stakeholders engagement in the CSR reporting process. Thus, the aim of this paper is to answer the question how stakeholders are engage in CSR reporting process within the mining industry and if the mining companies use the stakeholders feedback to improve this process.
Methods. The data in this paper was analysed using content analysis The analysis was based on corporate social responsibility reports of coal mining enterprises. The reports for this study was collected from the sustainability report database of Global Reporting Initiative (GRI).
Results. The studied reports of mining companies are of different types but all of them was developed according to the GRI guidelines. Identification of stakeholder needs and expectation which serve as an input to design an engagement strategy is presented best in a separate CSR report. Stakeholder communication in the studied reports is more focused on providing than obtaining information from stakeholders. All of the studied companies declare that they engage in dialogue with stakeholders but with different groups. Feedback mechanisms are not very well developed and need more attention from reporting companies.
Practical implications. The paper emphasizes the importance of including stakeholders into the CSR reporting process. Thus, the practical implication for companies refer to improvement of CSR reporting process.
Originality/value. Despite the increase of CSR reporting worldwide the practices still lack of accountability and credibility. The authors raise in the paper the issue of undervalued stakeholder involvement in the process of improving the quality of CSR reporting.