The perception of local communities in non-financial reports of companies

Abstract

Local communities are one of the important areas in the perspective of social development in the 21st century. Enterprises increasingly identify them as key stakeholder. This process is visible especially in companies that declare that they operate in a socially responsible manner. Currently, non-financial reports, which present key data on the achievements and priorities of activities in the field of Corporate Social Responsibility (CSR), become one of the basic tools of corporate communication. Non-financial reports are prepared based on standards and guidelines developed by independent international organizations and associations. The article verifies two aspects of addressing the subject of local communities in non-financial reports. First, it was analyzed to what extent the adopted standards require organizations to report in detail their activities for or with the participation of local communities, and then to what extent companies communicate their activities concerning local communities.