DIP: 18.02.012/20251002 
DOI: 10.25215/2455/1002012 
Abstract
Using CSR as a prism, this article investigates how important high-quality non-financial reporting is for promoting corporate responsibility and propelling sustainable development. This study examines the impact of globally recognised reporting frameworks, namely the Global Reporting Initiative (GRI), on the credibility, transparency, and stakeholder relevance of corporate social responsibility (CSR) disclosures by looking at Polish enterprises as a case study. Small and medium-sized firms (SMEs) frequently do not have formal reporting systems because of low knowledge and lack of legal pressure, according to the study, which highlights a big difference in reporting patterns between SMEs and major organisations. This article shows that GRI-based reporting improves disclosures in terms of comprehensiveness and comparability and that it strengthens the alignment between stakeholder expectations and business strategy by combining a literature analysis with a qualitative evaluation of CSR reports. Corporate governance frameworks and decision-making processes should incorporate non-financial metrics, according to the results. Organisational resilience, stakeholder trust, and long-term social and environmental value cannot be achieved without standardised and strategic CSR reporting, according to the study’s final conclusion.
The author(s) appreciates all those who participated in the study and helped to facilitate the research process. 
The author(s) declared no conflict of interest. 
ISSN 2348-5396