Abstract:

The purpose of this paper is to explore which HRM indicators are used  in CSR reporting in different sectors in Poland. The analysis relies on study of CSR reports of companies, which represent various sectors. Findings should show, which indicators of HRM are used to characterized the special conditions of human resource management depending on the sector of activity. The method used, analyse of chosen CSR reports, will based on reports which are clear for the author. It could  cause that some valuable information from other reports will be omitted.There is abundant literature referring to a connection between HRM and CSR, but empirical research on groups of indicators characteristic for HRM in various sectors is hard to find. CSR reports pay attention on non-financial aspects of entities’ activity, which are usually divided on areas: social, employment, environmental issues, respect for human rights and anticorruption. In this article consideration will be focused on employment aspects, which can be identified as the reporting about human resource management (HRM). The main goal of research in this article is answer the question: Are indicators which characterize HRM depended on the sector of entities’ activity? The development of this topic has generated the need to use a yardstick that indicates which indicators are sector-specific. Therefore, an indicator of reporting accuracy was constructed for the research.