Strategiczna karta wyników jako narzędzie rachunkowości społecznej odpowiedzialności przedsiębiorstwa – aspekty proekologiczne
Balanced scorecard as a corporate social responsibility accountancy tool – proecological aspects

Summary/Abstract: Contemporary corporation – natural environment relation is increasingly perceived as important from the legislation, ecological awareness of society and building differential advantage point of view. A phrase: ”social responsibility of business” is common. However, a manager to create social responsibility policy efficiently needs relevant information, therein so-called ecological information. The system of accountancy can be the source of this information because one of the contemporary directions of accountancy evolution is the interest of social responsibility concern. The purpose of the article is to introduce the possibilities of Balanced Scorecard being a tool of accountancy, which is used to gather financial and non-financial information by management to fulfill the decision needs in the area of corporate social responsibility.

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