CORPORATE SOCIAL RESPONSIBILITY TOWARDS EMPLOYEES WITH CARING RESPONSIBILITIES - PRELIMINARY FINDINGS IN SELECTED POLISH AND PORTUGUESE COMPANIES

This paper seeks to cast a fresh eye on internal CSR by focusing on the social responsibility of organizations towards employees with caring responsibilities. An expanding body of literature analyses different topics related to internal CSR initiatives. However, the bulk of the literature to date has by and large not engaged with employees who have caring responsibilities. The share of these employees is set to increase due to a combination of factors. We argue that employees with caring responsibilities are an issue for internal CSR that requires an integrative framework drawing on interdisciplinary research. The paper aims to encourage CSR in this area and to spur research into employees with caring responsibilities in order to advance practical recommendations. The methodology used in the empirical part of this paper was a content analysis of websites and company reports on internal CSR. Specifically, the focus was on CSR policies and practices related to employees who have caring responsibilities. The nature of the study is descriptive and based solely on information from secondary data sources in the analyzed companies. The sample companies include the 20 biggest Polish enterprises listed on the WIG 20 index of the Warsaw Stock Exchange and the 20 biggest Portuguese enterprises listed on the PIS 20 index. Altogether, 40 companies were analyzed and, based on the findings, recommendations for organizations have been formulated.