Įmonių socialinės atsakomybės atskleidimo vertinimas Lietuvos didžiosiose įmonėse
ENThe aim of this research was to analyze the corporate social responsibility (CSR) disclosure in large Lithuanian companies; to assess the level of CSR disclosure in large Lithuanian companies; and to analyze how the CSR reports consist with the chosen social responsibility reporting methodology. The research is divided into two main parts. The first section presents the concept of corporate social responsibility, corporate social responsibility disclosure importance and benefits of CSR disclosure. In addition, the CSR disclosure methodology is presented and compared. The conducted comparison of CSR disclosure methodologies showed that not all CSR disclosure methodologies indicated in the EU directive (PE-CONS 47/1/14) comply with the CSR disclosure aspects indicated in the same directive. Global Reporting Initiative (GRI) methodology is the only methodology that meets all the criteria of the directive of the CSR disclosure, so this CSR reporting methodology is the most reliable and the most comprehensive. In the second part of the study the logic and methodology of the research is presented. The qualitative content analysis of CSR reports of large Lithuanian companies (with more than 500 employees) was conducted. The results of the research revealed that large Lithuanian companies’ social responsibility disclosure rate is low and there is only a small part of the large Lithuanian companies that are ready to implement the EU directive (PE-CONS 47/1/14) from 2016. Corporate social responsibility reporting compliance with the reporting methodology is high. It is concluded that large Lithuanian companies’ social responsibility reports are of a good quality. Although it should be emphasized that none of the examined social responsibility report was audited, so the stakeholders interested in such information and certain economic decisions should consider it. [From the publication]
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