Znaczenie zarządczej rachunkowości odpowiedzialności społecznej w przedsiębiorstwie
The essence of managerialsocial responsibility accounting

Summary/Abstract: This article aims the analysis of the essence of management accounting in socially responsible company. It shows the effect of changes in external reporting on the change in the nature of management accounting and the need for its participation in reporting the results of corporate activities for sustainable development. Based on the author’s attempts to formulate the definition of managerial social responsibility accounting, the role of management accounting in the implementation of Corporate Social Responsibility policy is analyzed. The analysis was conducted using the method of descriptive analysis, with the help of the literature study.

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