Economics of moderation and reporting corporate social responsibility
Economics of moderation and reporting corporate social responsibility

Summary/Abstract: The aim of this article is to present a new form of reporting information in the context of economics of moderation. Considerations included in this publication are a form of synthesis of the ongoing debate in Poland and abroad. This debate concerns the changes in the reporting of information and achievements of economic organizations in the context of maintaining the capital, which is in accordance with a new pragmatism in economics – economics of moderation, which means the economic practice of long-term socio-economic development. The hypothesis of the article can be encapsulated as a statement that the development of the stakeholder theory or economics of moderation is reflected in accounting in the mainstream of the so-called reporting of social responsibility. The basic methods of research used in this article were those of cognitive action, namely logical reasoning and critical analysis of the literature. The subject of discussion is the corporate reporting or analysis of solutions used by major companies listed on the Warsaw Stock Exchange. The article presents the essence of economics of moderation and the stakeholder theory as a new challenge for accounting, in particular for reporting.

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