Title: EU corporate social responsibility regulations vs. practice in the private and public sector

Authors: Anna Czarczyńska

Addresses: Kozminski University, Jagiellońska 57/59, 03-301 Warszawa, Poland

Abstract: As a background in this paper, I explore the definition of corporate social performance based on the CSR concept described as the "configuration of the principles of social responsibility, processes of social responsiveness and policies, programmes and observable outcomes as they relate to the firm's societal relationships" (Wood, 1991). The article is based on the stakeholder analysis theory used as a tool of strategic management processes evaluation. In the CSR performance I would like to incorporate the needs of those who have a 'stake' or an interest in the process. This method is used only in a descriptive way, however further research based on quantitative analysis is also possible. The quantitative research is related only to the Polish market and shows consumer awareness of CSR practises. However, the aim of this paper is to identify the trends, tensions and processes connected with a company's social responsibility performance at a legal and practical level.

Keywords: corporate social responsibility; CSR regulations; CSR practice; Poland; stakeholder analysis; strategic management; performance evaluation; EU policy; European Union; private sector; public sector.

DOI: 10.1504/IJETM.2015.068989

International Journal of Environmental Technology and Management, 2015 Vol.18 No.2, pp.136 - 152

Received: 28 Dec 2013
Accepted: 29 Oct 2014
Published online: 06 May 2015 *

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