Analiza procesowa wytwarzania energii jako potencjalne źródło informacji środowiskowej
Process analysis of energy production as a potential source of environmental information

Summary/Abstract: The growing importance of Corporate Social Responsibility (CSR) reports and the need to present nonfinancial information in accordance with the amended Accounting Act require that managers introduce appropriate adoption measures to deepen and refine the information they need. This has led to the assumption in corporate strategy of the idea of sustainable and balanced development, which encompasses economic, social, and environmental aspects. The aim of the paper is to analyze the process of energy production in an enterprise, based on the Porter model, with an indication of the scope of connections with the natural environment. Against this background, the author proposes building an ecological value chain. An authoritative solution to the construction of this chain can be used to create a model for collecting environmental information by these entities. It is also believed that this solution could be a model for other industries.

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