Using the non-parametric approach and data assembled by questionnaire survey among top and middle managers of hotels and hotel chains, the authors analyse management views on the importance of selected areas of Corporate Social Responsibility. The examined areas were the area of the relevant community, the economic, social and environmental areas. The aim of this paper is to find what importance do managers attribute to individual activities in selected CSR areas in hotel industry and whether they are influenced by any characteristic features of hotels in question. The research outcomes confirm the current state of development in the area CSR in transitional economy, which does not appreciate the complexity of current business world and concentrates predominantly on short and medium-term goals. Among positive Czech specifics we can certainly count the detailed knowledge of local conditions in local environment and willingness of employees to provide additional services to their customers, which creates positive response from clients and contributes to their loyalty.

The aim of this article is to examine the potentially controversial role of sustainability reporting in the tobacco industry and to see how the selected company reacted to the new EU Directive 2014/95/EU on non-financial reporting. The key findings are: (1) The company was actively preparing for sustainability reporting even before the new regulation came into force. (2) The parent company was concerned about the impact of its activities on stakeholders including the local community. (3) Financial donations became less popular through the years. (4) The company states that it cares about the health of its customers, the working environment, and the labour conditions of its suppliers. Even though the company operates as part of a controversial industry, it is trying to convince stakeholders, using its reporting style, that it is socially and environmentally responsible.