The HRM Indicators Used in CSR Reporting in Various Sectors in Poland

The purpose of this paper is to explore which HRM indicators are used in CSR reporting in different sectors in Poland. The analysis relies on study of CSR reports of companies, which represent various sectors. The main goal of research in this article is answer the question: Are indicators which characterize HRM depended on the sector of entities' activity? The method used, analyse of chosen CSR reports, will based on reports which are clear for the author. It could cause that some valuable information from other reports will be omitted. Findings should show, which indicators of HRM are used to characterized the special conditions of human resource management depending on the sector of activity. The article assumes that the employment aspects presented in the reports can be identified as human resource management (HRM) reporting. There is abundant literature referring to a connection between HRM and CSR, but empirical research on groups of indicators characteristic for HRM in various sectors is hard to find. The development of this topic has generated the need to use a yardstick that indicates which indicators are sector-specific. Therefore, an indicator of reporting accuracy was constructed for the research and this is the main value of this paper.