Sprawozdanie zintegrowane jako produkt finalny rachunkowości społecznej
Integrated reporting as a final product of social accounting

Summary/Abstract: Purpose - the objective is to present the integrated reporting concept with respect to the growing needs of stakeholders in terms of the quantity, quality as well as transparency of information generated from companies' reports and also within the context of a broader approach to accounting i.e. social accounting. It is a relevant issue when taking into account the change of information needs of stakeholders in terms of the concept of social responsibility and sustainable development, which determines the necessity of including these terms within the scope of social accounting, including in the reporting. Design/Methodology/Approach - the article is based on the analysis of Polish and English literature as well as the reports related to integrated re- porting. The deduction method was also applied. Findings - preparing the standard for integrated reporting is undoubtedly a crucial step towards information reporting in the context of the growing needs of company stakeholders. It would enable to include all the spheres of business activity of a company in one document which would primarily emphasize the importance of the connection between corporate strategy, financial performance and the social, economic and environmental context of its activities. Additionally, it would allow the creation of a global platform for enterprise reporting accomplishments within the concept of social responsibility and sustainable development.

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