Sprawozdawczość jednostki społecznie odpowiedzialnej za swoje dokonania
CSR in reporting entity’s performance

Summary/Abstract: Traditional reporting, presented by entities is too complicated and over extensive. Additionally, it is does not meet information needs of more and more CSR aware organization shareholders, who make numerous decisions of local and international nature exerting impact on the surrounding reality. Therefore, it is important to present performance not only in the form of financial statements, but also in terms of its influence on both environment and responsibility for the operations performed. In order to meet these needs the model of integrated reporting, covering both financial and non-financial data, was developed by IIRC organization. Taking into consideration the doubts and concerns related to integrated reporting implementation the author discusses the possibility of developing an integrated financial statement extended by non-financial aspects referring to CSR for ecological, ethical and social specific operations.

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