ABSTRACT

Building and maintenance of trust in corporate social responsibility reports is an area of reporting skills, good practices, procedures and methods which may constitute a valuable subject for scientific research. Benevolence, in the mechanisms of trust building, has been evaluated by granting points for the presence of the particular indicators of the given feature within the limits of the established scale. The analysis of the literature on nonfinancial reporting did not prove that any study was undertaken in relation to the tools of trust building in the reporting process. The manner of the reporting on the organization's activity in the seven abovementioned areas influences the process of building trust toward it, as it depicts how the organization understands its corporate social responsibility. The undertaken study indicates the way in which the enterprise may build the stakeholder's trust toward it using the communication method known as the social responsibility report.