Purpose This paper aims to explore accountants’ views on mandatory corporate social responsibility (CSR) reporting. It focuses on three main factors underpinning their understanding and attitude towards non-financial disclosures: general understanding of the concept, gender and work...

The paper explores the level of CSR development in Poland and focuses on the roles of stakeholders actively involved in fostering the CSR concept in the country. The stakeholders include: (1) regulators (Ministry of Finance, Ministry of Economy, the Warsaw Stock Exchange and Polish Accounting...

Corporate Social Responsibility (CSR) has become a popular research stream across scientific disciplines as indicated by the number of publications increasing world-wide. At the same time, this is a very much country-specific notion. In Poland, as in other CEE countries, the development of CSR...