Abstract:

In Polish companies there can be recently observed the dynamic development of two important areas of enterprise activities. One of them is the implementation of popular financial controlling tools which goal is to gain profits such as the Balanced Scorecard - BSC and budgeting. On the other hand there can be observed the growing awareness of Corporate Social Responsibility - CSR. Those two directions seem to be separated. The first one (BSC and budgeting) is mainly implemented in order to increase financial performance. The second one (CSR) is usually initiated by the growing awareness of managers at the field environment protections. It is often assumed that these two areas of activity are in conflict with each other. AS controlling is aimed at reducing activities which are unnecessary in terms of financial performance, CSR activities are often considered economically unjustifiable. However, controlling is not solely focused on positive financial results. CSR activities are not unprofitable in every case. Looking at both concepts from this perspective, controlling can be used in CSR activities planning. Budgeting will allow to determine the expenditures associated with the concept. The aim of this paper was to present a case study conducted in Polish a manufacturing company which used both BSC and performance budgeting in the comprehensive planning of environmental activities within the CSR concept.