Motivation: Respecting the principles of sustainable development and their application in the form of Corporate Social Responsibility strategy (CSR) is a real challenge for today's enterprises. This is not a simple and explicit task. Although, formulated general guidelines defining the framework for voluntary recognition of the rights of its stakeholders, each organization can shape mutual relations in an individual way. In turn, this specific character of implementation of the CSR strategy assumptions implies the difficulty of its transmission in the form of equivalent and comparable descriptions and indicators. Aim: The aim of the article is primarily to identify the main problems associated with reporting of activities undertaken by enterprises under the implementation of the concept of corporate social responsibility and highlighting the importance of using unified reporting. The article presents both the theoretical approach to the concept of corporate social responsibility and the need for its description, as well as the perspective of practical recognition of individual aspects of CSR in social reports. It also underlines the importance of the Global Reporting Initiative (GRI), which is an attempt to introduce common reporting of sustainable development. Results: In order to implement the objectives of this article, the literature on the subject, desk research in the form of social reports of chosen organizations, as well as GRI data and guidelines and also information of the Polish Ministry of Finance have been analyzed. The analysis has identified the main problems of CSR reporting and justified the appropriateness of applying a clear and unified message.

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The article presents theoretical and practical considerations related to the implementation of Corporate Social Responsibility (CSR) in the area of relations with employees. Its purpose is to analyse basic principles, guidelines and standards of this concept with regard to employees and also to attempt to evaluate this type of activity in Polish reality. For the purpose of this objective, the modern sense of social responsibility of enterprises is presented first. Subsequently, selected documents that determine normative guidelines for this concept have been considered among which those that mention employee-related aspects have been distinguished. The last part of the article contains results of research conducted in enterprises that provide accommodation services in Zachodniopomorskie province, this research concerns their involvement in CSR activities with respect to employees. A summary of theoretical assumptions and practical functioning of the enterprises surveyed enabled finding divergence and indicating the scope of possible action. #0# Cite this article as: Kwarcińska, A. (2018). Social responsibility of enterprises towards employees. Theoretical and practical aspects.

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This article presents issues related to assessment of the efficiency of municipal services from the point of view of both theories of efficiency available in literature and the specific features of municipal services. Many attributes of municipal services differ from those of other services. Therefore, to consider municipal services from the perspective of efficiency, the need to adopt separate assessment criteria arises. This article aims to present the prevailing trends in research regarding the assessment of the efficiency of municipal services within the context of theoretical considerations available in economic literature.