How Enterprises from Czechia, Poland and Slovakia Engage in Reporting CSR Activities during Crises

Abstract

The objective of this article is to analyse selected topics included in the corporate social responsibility (CSR) reports of companies from three Visegrad Group countries: Czechia, Poland, and Slovakia. The study focuses on the emphasis that these companies place on the topics discussed and the extent to which they include them in their CSR reports to stakeholders. The study adopts a quantitative design, using an online questionnaire to explore CSR reporting in the Visegrad countries, with a sample size of 375 companies. It employs statistical tools like the Shapiro–Wilk normality test, the Kruskal-Wallis test, and the Bonferroni post hoc test to analyse data on CSR reporting across different company sizes and sectors. Despite potential methodological limitations and bias, the survey identifies differences in CSR reporting practices among companies in the three countries. The leader in CSR reporting in the region is Slovakia, which can serve as an example of good CSR reporting practices. Czechia shows moderate commitment to CSR reporting activities, while companies in Poland are the least engaged. The discrepancies are due to differences in regulations, levels of public awareness, and business priorities. The results of the study will be valuable to researchers, managers and policymakers in developing tools to support companies in introducing new reporting standards and providing information on actions taken during a crisis. The novelty of this article is the analysis, at the enterprise level, of the type of CSR activities of selected companies from Visegrad Group countries from the perspective of the anti-crisis measures they have taken. This research fills a gap in the literature and provides a basis for discussing the legitimacy of socially responsible activities in contexts extending beyond a single crisis.