Ekonomia umiaru a sprawozdanie ze społecznej odpowiedzialności biznesu
Economics of moderation and a report of corporate social responsibility

Summary/Abstract: The aim of this article is to present a new form of reporting information in the context of economics of moderation. Considerations included in this publication are a form of synthesis of the ongoing debate in this country and abroad. This is debate about the changes in the reporting of information and about the achievements of economic organization in the context of maintaining the capital, which is in accordance with a new pragmatism in economics – economics of moderation, which means the economic practice of long-term socio-economic development.The hypothesis of the article can be encapsulated as a statement that the development of the theory of stakeholders or economics of moderation is reflected in accounting in the mainstream of the so-called reporting of social responsibility. The basic methods of research used in the article were those of cognitive action, namely logical reasoning and critical analysis of the literature.The subject of discussion is the corporate reporting or analysis of solutions used by major companies listed on the GPW Stock Exchange in Warsaw. The article presents the essence of economics of moderation and the theory of stakeholders as a new challenge for accounting,especially for reporting.

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