Pomiar jako jedna z naczelnych cech systemu rachunkowości finansowej w kontekście społecznej odpowiedzialności biznesu
Measurement as one of the main features of the system of financial accounting in the context of corporate social responsibility

Summary/Abstract: Corporate Social Responsibility is currently becoming a strategy which is very frequently implemented by Polish enterprises. It causes particular consequences for accounting especially in contents and principles of preparing the financial statements. The article presents considerations on the need to revise the approach to report economic units in the context of Corporate Social Responsibility. A particular attention was paid to the aspect of measurement and ethics in accounting. The article makes use of critical analysis of the literature.

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