Comparative analysis of approaches towards corporate social responsibility

The theoretical part of the thesis focuses on analysis and evaluation of utilization of the corporate social responsibility concept. It describes in detail the sense and content of CSR reports, which are released annually. The work verifies hypothesis, that in the Czech environment the strategy is being implemented in a narrower sense than in developed countries. The practical part refers about results of a few international and national studies dedicated to comparison of the concept domestically and abroad. Previous studies confirm the main hypothesis; the CSR policy is immature in Czech Republic, but is rapidly expanding. The hypothesis is confirmed also by field research, which was performed in four Czech companies that implemented the CSR policy. It was found out that the firms do not use the strategy in its entire extent and issuing reports which would meet international standards is not considered to be a priority for them. The conclusion of the thesis incorporates the assessment of current situation and suggestions for changes.