Rola rachunkowości we wspieraniu zrównoważonego rozwoju na przykładzie Państwowego Gospodarstwa Leśnego Lasy Państwowe
The role of accounting in sustainable development support on the example of the State Forest Holding

Summary/Abstract: Accounting is one of the most important information systems of a company. It is a special information system, an international language of business. The accounting system generates information for different groups of information users interested in sustainable development, which is a development aimed at harmonizing (wisely) different purposes: economic, social and environmental. It is an economic activity, in harmony with the environment, so as not to cause irreversible changes in it. The article aims to: present the role of accounting as an instrument supporting sustainable development on the example of the State Forests, which run sustainable forest management and an indication that the existing solutions adopted in the accounting system of the State Forests are not able to fully satisfy the information needs of different stakeholder groups on sustainable forest management, which is part of sustainable development. For the purposes of the development a hypothesis has been created: “Accounting in support of sustainable development is the basic tool for informing about the economic, environmental and social activities of the organization.” Founded objective was achieved using a critical analysis of national and international studies, descriptive method, as well as analysis and synthesis of phenomena results.

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