Wyzwania przed sprawozdawczością finansową związane z raportowaniem o kapitale intelektualnym i społecznej odpowiedzialności
Challenges of financial reporting associatedwith reporting the intellectual capitaland the social responsibility of enterprise

Summary/Abstract: The growing importance of intangibles and social responsibility extorts unavoidably the changes in the system of accounting. More and more entities start noticing the need of broadening traditional financial statements preparing additional environmental, social and ethical reports. Observed trends in the reporting aim towards the extension of the static corporate image so that it is possible to create it in a more integrated and dynamic way. Integrated reports constitute the next stage in the development of reporting. In the study the focus is concentrated on the challenges associated with the need to report the intellectual capital and the social responsibility. Benefits of integrated reporting, as well as barriers which can appear during the implementation of this concept are discussed. In spite of the growth of an interest in integrated reports of enterprises, the creation of universal principles of reporting which would ensure the credibility and the comparability of delivered information has not been successful.

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