Abstract:

Corporate social responsibility is gaining more importance in economic life. Activities undertaken by enterprises, both large and small, for the benefit of the environment, local community or employees, more often constitute one of the components of the entire management process. The amount and quality of disclosed information on corporate social responsibility may affect the financial results of enterprises in various ways. The aim of the article is to determine, on the basis of the research conducted so far, whether the disclosure of information about CSR affects the financial results of enterprises. The study used the literature review method. The results of the study show that disclosing information about CSR can have both a positive and negative impact on the results of enterprises' operations, measured by indicators such as: ROA, ROE,