Implementation and Functioning of Corporate Social Responsibility in Poland (on the Example of the PKO BPReport)

Abstract

The article deals with the historical basis ofimplementation of corporate social responsibility in Poland and analyzes the views of various Polish scientists on development of corporate social responsibility in this area. The main objective of the study is to analyze the Polish experience in implementing corporate social responsibility using the example of a report on corporate social responsibility of the Polish PKO bank. The methodology used to achieve the main objective are the following: the historical method (used to analyze formation and development of corporate social responsibility), analysis of documentary information (to analyze the annual report of PKO Bank) and the descriptive method (description and analysis of the report content, its structure and main elements). The theoretical and practical significance of the research lies in the possibility of using the results of the research to form the strategy for implementing a corporate social responsibility policy in Ukraine and an example of writing the reports in this sphere. Also, the article may be useful in further analysis and writing of scientific materials on this topic.