Problem ujęcia społecznej odpowiedzialności przedsiębiorstwa w rachunkowości – głos w dyskusji
The Problem of Recognition of Corporate Social Responsibility in Accounting – a Voice in the Discussion

Summary/Abstract: Purpose – the aim of the article is to present a new voice in the accounting environmental debate over the place of social responsibility in the accounting system towards international, EU and Polish legisla-tion. Design/Methodology/Approach – the article presents a critical analysis of legal regulations and guide-lines for corporate social responsibility accounting and discussion in the scientific community. Findings – the analysis established that legislative changes are aimed in the direction of extending the scope of disclosures concerning corporate social responsibility, the scientific community largely supports these changes, and pre-sented author’s view on this matter. Originality/value – the article summarizes the arguments of critics and supporters of recognition of corporate social responsibility in the accounting system and presents a new posi-tion on this issue.

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