from the conferences organized by TANGER Ltd.
The nature of Corporate Social Responsibility (CSR) and the expectations regarding disclosures in this area are changing rapidly. In addition, nowadays companies are increasingly encouraged to explore and report on details of impacts in the entire supply chain. The environmental dimension of CSR concerns the company’s inputs and outputs as well as diverse environmental impacts related to the product and services. This article presents an analysis of CSR reporting in Poland in order to identify the current scope and specificity of disclosures of the Green Supply Chain Management (GSCM) practices. The results of empirical research have shown that CSR reports in Poland depict quite extensive activities and indicators related to implementation of cleaner technologies and environmentally friendly processes. There is much less information on requirements for suppliers and subcontractors to maintain relevant environmental standards, inclusion of environmental criteria in the supplier selection, consideration of environmental issues in the selection of transport modes and distribution channels or commitment to environmental protection in marketing activities. However, disclosures of actions that concern the life cycle assessment of products or incorporation of environmental criteria into the process of design and development of products and services are extremely rare. This means that a great number of CSR reporting companies in Poland have not paid sufficient attention to comprehensive disclosures of the GSCM practices so far. This also suggests that a considerable number of the GSCM issues are not perceived by them as significant impacts.
Keywords: corporate social responsibility, sustainability reporting, green supply chain management© This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.