Raportowanie zintegrowane w tworzeniu wspólnej wartości (CSV)
Integrated reporting in creating shared value (CSV)

Summary/Abstract: This article concerns the problem of measurement and reporting of corporate social responsibility. The aim of it is to present the role of integrated reporting in creating shared value (CSV), which is implementing the economic objectives while meeting social needs. The problem of creating value both from the conceptual and the tool side was pointed by analyzing the assumptions of both ideas. The substrate system (compromised balance) was also pointed, posing the necessity to seek systemic solutions to ensure sustainable development. Furthermore, the article describes the role of the state, as a regulator, to take action to create shared value, particularly in the development of reporting requirements. The role of integrated reporting as a crucial factor in the creating shared value was also shown.

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