Raportowanie zagadnień środowiskowych i społecznych
Reporting on social and environmental issues

Summary/Abstract: The issues connected with the impact of entities’ activities on the environment and local community have gained importance in recent years. Therefore the significance and effectiveness of the integration of companies’ business strategy with the strategy of sustainable development is increasingly being empha-sized. Corporate reporting is changing constantly following the trend characterized by a broader approach to business activity, involving not only the economic perspective but also the perspective of the environ-ment and society. Many international organizations are developing standards and guidelines on social and environmental reporting with an emphasis on ensuring high quality, verifiability and comparability of the data presented. The objective of this article is to examine the practice of reporting on corporate social responsibility, which is one of the concepts supporting the implementation of the sustainable development strategy. The paper presents an analysis of literature, documents containing the recommendations and guidelines on environmental and social reporting, and selected studies and reports on the practice of corporate social responsibility reporting.

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