Srovnání společenské odpovědnosti ve velké a malé firmě

Abstract

The aim of this diploma thesis is to compare different access to the social responsibility in large and small companies and to confirm or refuse stated hypotheses. Hypothesis 1: CSR conception is primarily associated with large companies. Hypothesis 2: Small companies claim principles of CSR but they do not call them this term.

In a theoretical part of my diploma thesis I define corporate social responsibility (CSR) and its differentiation from business ethics. The beginning of CSR conception and international initiatives, which should have contributed to the spread of knowledge about it, is mentioned in brief.

Consequently, several methods of valuation of CSR are described – on the basis of a benefit measurement, standards and guidelines acceptance, Dow-Jones and alternative indexes and assessment acquired. I explored this method from the point of view of their application to large and small companies.

The most significant fourth part compares which activities and which measures of CSR are followed by large and small companies. Firstly, I indicate the process of CSR implementation to the business use. Secondly, it is followed by the summary of the results of the questionnaire research made among Moravia-Silesian region enterprises. Except for a corporate environment rating and the understanding of CSR conception, the research focuses on the application of socially responsible activities in economic, social and environmental sphere in relation to seven stakeholders.

Final part of my diploma thesis points out the differences between the applications of CSR conception in different-size companies as far as its implementation, realization and report about it are concerned. Theoretical knowledge is replenished with three representatives of small companies` opinions and three big corporations` data.