Corporate social responsibility reporting
Raportowanie społecznej odpowiedzialności przedsiębiorstwa
Author(s): Grażyna Michalczuk, Teresa MikulskaSubject(s): Economy
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: social responsibility accounting; CSR reporting; integrated reporting
Summary/Abstract: Purpose - the objective is to present the essence of corporate social responsibility as well as the changes in the attempt to accounting and its final product i.e. reporting of corporate social responsibility, which can fulfill the role of an annual report or its equivalent. Design/Methodology/Approach - the article is based on the analysis of literature. Findings - A standard financial report does not include information about corporate social responsibility and due to this does not fully satisfy information needs of stakeholders. The tool which meets the information expectations of the society are reports concerning company's activity in terms of the CSR covering the social, economic and ecologic issues. In Poland, social reporting is still a new field, but research shows dynamically developing
Journal: Finanse, Rynki Finansowe, Ubezpieczenia
- Issue Year: 2014
- Issue No: 69
- Page Range: 209-219
- Page Count: 11