Corporate Social Responsibility Reporting among Shale Gas Producers in Poland and the Usa

Abstract

The aim of this article is to show the scope and methods for reporting Corporate Social Responsibility (CSR) by enterprises engaged in the exploration and extraction of shale gas. The research methods adopted by the author include descriptive analysis and comparative analysis, comparing the content of integrated reports published by the manufacturers of unconventional hydrocarbons (shale gas) operating in Poland and the United States. The modern world is affected by globalization as well as the constantly increasing expectations of stakeholders forcing companies to produce reports which cover the results of economic activity more extensively than the previously offered accounting reports. This paper shows that the issue of CSR reporting among the companies holding licenses for shale gas exploration in Poland does not arouse as much interest as it does in the US. Moreover, CSR reporting by Polish companies is often inadequate and lacks comparability by reason of adhering to different guidelines.