This thesis deals with comparing CSR activities of two selected Slovak banks. Theoretical part presents definition of CSR and explanation of the concept. It also describes various options for measurement, evaluation and reporting of Corporate Social Responsibility, where most attention is focused on the Reporting of Sustainable development according to GRI Guidelines. In the practical part, the comparison of the reporting of both banks is made, according to AIM model. Then, it continues with comparison of CSR activities of banks, based on GRI indicators. The last part of thesis consists of proposals for settlement of differences between banks and proposals, which could lead to greater efficiency in the field of CSR in the future.

Background: Companies today are under increasing pressure from their stakeholders to become more and more transparent regarding the way they deal with the impact on the environment and the communities where they operate in. This type of information is mainly provided by means of sustainability reports. Several guidelines have been developed to aid report makers on the way. Currently however these sustainability reports still differ widely in the quantity of information provided which makes them difficult to compare and it is therefore important to understand the factors that can influence the amount of information being published. Purpose: The purpose of this study is to identify the factors having an impact on the amount of sustainability information published by Swedish companies using the guidelines developed by the Global Reporting Initiative (GRI). Method: Telephone interviews were conducted with eleven of the twenty-three Swedish companies listed in the GRI register in order to get their point of view regarding these factors. Results: The study identified that the willingness to communicate with more than one stakeholder group is the most important factor that can influence the amount of information disclosed in sustainability reports. The authors also argue that a proactive attitude towards identifying legitimation strategies instead of an adaptive approach can also influence the degree of disclosure. Finally, a positive attitude towards the GRI guidelines may also contribute to producing a more detailed report.

<p>Background: Companies today are under increasing pressure from their stakeholders to become more and more transparent regarding the way they deal with the impact on the environment and the communities where they operate in. This type of information is mainly provided by means of sustainability reports. Several guidelines have been developed to aid report makers on the way. Currently however these sustainability reports still differ widely in the quantity of information provided which makes them difficult to compare and it is therefore important to understand the factors that can influence the amount of information being published.</p><p>Purpose: The purpose of this study is to identify the factors having an impact on the amount of sustainability information published by Swedish companies using the guidelines developed by the Global Reporting Initiative (GRI).</p><p>Method: Telephone interviews were conducted with eleven of the twenty-three Swedish companies listed in the GRI register in order to get their point of view regarding these factors.</p><p>Results: The study identified that the willingness to communicate with more than one stakeholder group is the most important factor that can influence the amount of information disclosed in sustainability reports. The authors also argue that a proactive attitude towards identifying legitimation strategies instead of an adaptive approach can also influence the degree of disclosure. Finally, a positive attitude towards the GRI guidelines may also contribute to producing a more detailed report.</p>

Master Thesis deals with the Corporate Social Responsibility concept (CSR). This thesis is divided into theoretical and practical part. The theoretical part is engaged in explaining basic knowledge, also evolution of the corporate social responsibility concept in historical context and company activities in the economic, environmental and social area. The object of practical part, is to analyse and measure reports on corporate social responsibility according to the GRI Guidelines.