Zintegrowane sprawozdanie finansowe jako instrument prezentacji gospodarczych i społecznych dokonań jednostki
Integrated financial statement as the instrument of an entity’s economic and social performance presentation

Summary/Abstract: Economic entities, through their impact on the surrounding environment, cocreate the reality and influence both our future and that of the generations to come. Therefore it is of crucial importance to present an entity performance not only in the financial perspective, but also from the position of its impact on environment and the responsibility for the taken actions. Bearing in mind the fact that financial reporting is the most commonly applied form of financial performance presentation used by entities, the objective of the hereby paper is to analyze possibilities for preparing a single, integrated financial statement of both retro- and prospective character and covering information of financial and non-financial nature and also referring to entities’ social responsibility for their performance.

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