Rachunkowość społeczna – czyli o pomiarze wyników przedsiębiorstw w kontekście oczekiwań interesariuszy
“Social accounting” – or how to measure companies’ performance in the context of stakeholders’ expectations

Summary/Abstract: The article aims to present and assess the main concepts of “social accounting”, i.e. the tools to measure companies performance in the context of their relationships with stakeholders. The paper presents the theoretical basis of social accounting, and then discusses the most important tools: value added statement, multifaceted scorecards, reports on sustainable development, accountability scorecard, performance prism ant other concepts. The discussed tools measure the achievements of a company, including the evaluation of the expectations of stakeholders. Some of them are also mature concepts useful in the process of stakeholders relationship management. The paper ends with the comparison of the usefulness of various instruments.

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