Koszty z perspektywy zrównoważonego rozwoju – przyczynek do dyskusji
Costs from the perspective of sustainable development – contribution to the discussion

Summary/Abstract: Over the last 20 years, the number of companies reporting on their corporate social responsibility (CSR) that use GRI (Global Reporting Initiative) standards has increased 100 fold. At the same time, carbon emissions have continued to rise, environmental damage has accelerated and social inequality has increased. It appears that the focus on reporting does not address the real need for changes in the thinking and behaviour of those who buy products and manage companies. Companies’ activities directed towards the design and manufacture of new sustainable products should be expected. Sustainable development requires the use of product cost information as a measure of social and environmental impact (what is measured is managed). The lack of cradle to cradle information on product costs translates into their prices, which do not contain signals that influence the decisions of product consumers. A product that has a worse environmental impact costs less than an equivalent that causes less harm. A higher cost for the planet does not translate into a higher price for the customer. The aim of this article is to present the possibility of using management accounting tools to support the process of designing and modifying sustainable products.

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