Abstract:

Employees’ issues are reflected in reports prepared by enterprises. In Poland reporting obligations are regularized by the Accounting Act according which financial, descriptive and non-financial data is expanded in proportion to the size of the entity. Thus, the details of the information which are provided to recipients about the employees hired by the enterprise are varied, but the weight of human capital is invariably underlined. Not always information on employment and any issues related to it are called strictly "human resource management", however, the reports can be used to draw independent conclusions about the rules, policies or standards operating in the entity towards employees.

The goal of this article is to identify of the main areas characterized in the field of human capital management in CSR reports in Poland and to indicate the ways of presenting these areas. Own research led according to 30 CSR’s reports made by enterprises which are participants of The XII Competition for Social Reports will systematize practical solutions used in the presentation of issues related to human capital management. In this article, a review of publications presenting the achievements in the field of human capital and CSR was performed.