摘要：Corporate social responsibility (CSR) brings benefits to the company in the long time. Determining the level of companies’ involvement in CSR requires a measurement of effects in comparison with inputs. Measures of CSR activities may be created by a company or based on a range of ratios defined in the Global Reporting Initiative guidelines (GRI). As GRI standards are still not mandatory and the content of CSR reports is usually not audited, corporations can feel free to understand and use CSR measures. Based on literature study, a research question has been formulated: Do companies in Poland, and to what extent, disclose measures of the effectiveness of the implemented CSR activities? The purpose of the research presented in this paper is to identify the types of measures used in sustainability reports of corporations. The analysis of the content of sustainability and integrated reports of 18 companies has shown that firms more often disclose input measures than efficiency measures, thereby they fail to evaluate CSR actions, because they assess only efforts. The added value of the research is knowledge about types of CSR measures used by companies in Poland.
其他摘要：Działania w zakresie społecznej odpowiedzialności (CSR) przynoszą korzyści dla firmy w długim okresie.Określenie poziomu zaangażowania wymaga pomiaru uzyskiwanych efektów w stosunku do nakładów.Mierniki działalności CSR mogą być opracowane przez firmę lub
关键词：measures;corporate social responsibility;GRI;CSR reports
