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In the recent decade a noticeable increase of hotel industry interest in corporate social responsibility issues has been observed. As a result the growing number of hotel enterprises have been developing programmes and defining social and environmental goals, as well as preparing appropriate reports on their implementation, referred to as social responsibility reports (SRRs). The purpose of the article is to determine the degree of hotel industry interest in preparing SRRs and to analyse the content of nonfinancia...

Background: As a result of the demand for information regarding mutual relations between the business entity and the environment, socially responsible accounting has been established and the concept of corporate social responsibility appeared. Among the many issues of interest to socially responsible accounting, there are the following ones can be mentioned: social and employee-related, environmental, respect for human rights, counteracting bribery and corruption. In Poland, there has long been a statutory obligat...

The process of formation of the “shared values” concept as a result of the evolution of the corporate social responsibility concept has been considered in the article. A number of factors underlying the concept of creating shared values are specified. The method of correlation analysis allows us to put forward and prove the hypothesis on the important role of “trust” factor. The procedure and the results of studies of shared values based on trust relationship in one of the companies that is situated in Tomsk city ...