Abstract:

The current paper is aimed to activities of socially responsible companies, these should be regularly communicated with the public through CSR reports (or GRI reports, Sustainability Reports). CSR reports are publicly published reports, which the companies makes available to all stakeholders in order to provide a detailed overview of corporate activities in broader economic, environmental and social dimensions. Based on literature review and scientific publications will give a theoretical basis for the compilation of CSR reports based on the principles of the Global Reporting Initiative (GRI). GRI offers a number of principles and indicators that organizations can in ensuring measurement and disclosure of their economic, environmental and social performance use. The case study analyzed reports focused on CSR activities of nine companies operating in the Czech business environment and participating in Czech national award TOP Responsible Company in the category of Responsible reporting in 2014. Responsible reporting award is granted to companies that comprehensively, transparently and effectively measure and communicate its activities in the field of social and sustainable business. The aim of the paper is to evaluate the criteria for reporting on CSR and assessment of selected companies in detail evaluation based on qualitative research in area of CSR or sustainability reporting. Established criteria may help other companies to effectively processing reports and also to achieve the relevant awards or to target on appropriate stakeholders.