New challenge in accounting : CSR disclosures - towards an integrated report
DOI:
https://doi.org/10.18559/rielf.2016.1.13Keywords:
corporate social responsibility (CSR), social responsibility accounting, integrated reportingAbstract
In recent years the idea of corporate social responsibility (CSR) has been a subject of intensifi ed interest. Therefore the role of accounting in implementation of this concept became a topic of frequent discussions. Socially responsible accounting (social and environmental accounting), namely appropriate reporting about activities in the social, environmental and economic areas related to the functioning of the company, aims to identify, measure and present CSR issues. Accounting, because of its systemic nature, has been constantly evolving. Socially responsible accounting is a manifestation of the development of accounting theory and practice arising from economic and social changes.The article presents the realization of the idea of CSR and its accounting framework, as well as raises the problem of integrated reporting in the mainstream of social responsibility accounting. The aim of this article is to synthesize a set of studies on the disclosure of CSR information carried in Poland and then lead to a proposal for the establishment of integrated report (including financial and non-financial data) as a form of CSR disclosure. To achieve this purpose, the author has used the methodology of research and literature review.
Downloads
References
Accounting for Sustainability, (2013), Integrated Reporting, http://www.accountingforsustainability.org/connected-reporting [accès : 30.08.2015].
View in Google Scholar
Archel, P., Husillos, J., Spence, C., (2011), The Institutionalisation of Unaccountability: Loading the Dice of Corporate Social Responsibility Discourse, Accounting, Organizations and Society, 36, 327–343.
View in Google Scholar
Atkins, J.F., Solomon, A., Norton, S., Joseph, N.L., (2015), The Emergence of Integrated Private Reporting, Meditari Accountancy Research, vol. 23, iss. 1, pp. 28–62.
View in Google Scholar
Austin, D., Sauer, A., (2002), Changing Oil: Emerging Environmental Risks and Shareholder Value in the Oil and Gas Industry, World Resources Institute, Washington, DC.
View in Google Scholar
Bartkowiak, G., (2011), Społeczna odpowiedzialność biznesu w aspekcie teoretycznym i empirycznym, Difin, Warszawa.
View in Google Scholar
van Bommel, K., (2014), Towards a Legitimate Compromise? An Exploration of Integrated Reporting in the Netherlands, Accounting, Auditing & Accountability Journal, vol. 27, no. 7, pp. 1157–1189.
View in Google Scholar
Bowen, H., (1953), Social Responsibilities of the Businessman, Harper & Row, New York.
View in Google Scholar
Brown, J., Dillard, J., (2014), Integrated Reporting: On the Need for Broadening out and Opening up, Accounting, Auditing & Accountability Journal, vol. 27, no. 7, pp. 1120–1156.
View in Google Scholar
Branco, MC., Rodrigues, LL., (2008), Social Responsibility Disclosure: A Study of Proxies for the Public Visibility of Portuguese Banks, The British Accounting Review, vol. 40 (2), pp. 161–181.
View in Google Scholar
De Bry, F., (2006), Du paternalisme à la responsabilité sociale, European Journal of Economic and Social Systems, vol. 19 (1), pp. 69–84.
View in Google Scholar
Burzym, E., (1993), Społeczny i ekologiczny aspekt współczesnej ewolucji rachunkowości, Zeszyty Naukowe AE w Krakowie, nr 401, Kraków, pp. 5–20.
View in Google Scholar
Burzym, E., (2008), Społeczna funkcja rachunkowości, Zeszyty Teoretyczne Rachunkowości, tom 45 (101), SKwP, Warszawa, pp. 71–86.
View in Google Scholar
Capron, M., Quairel-Lanoizelée, F., (2007), La responsabilité sociale d’entreprise, La Découverte, Paris.
View in Google Scholar
Carroll, A.B., (1979), A Three-dimensional Conceptual Model of Corporate Performance, Academy of Management Review, no. 4 (4), pp. 497–505.
View in Google Scholar
Caroll, A.B., (1991), The Pyramid of Corporate Social Responsibility: Toward the Moral Management of Organizational Stakeholders, Business Horizons, vol. 34, iss. 4, July- August, pp. 39–48.
View in Google Scholar
Collier, J., (2001), Rachunkowość dla środowiska, Biuletyn Krajowej Rady Firm Audytorskich, SKwP, Warszawa, nr. 4.
View in Google Scholar
Cohen, S., Karatzimas, S., (2015), Tracing the Future of Reporting in the Public Sector: Intro- ducing Integrated Popular Reporting, International Journal of Public Sector Management, vol. 28, iss. 6, pp. 449–460.
View in Google Scholar
Chauveau, A., Rose, J.J., (2003), L’entreprise responsable: développement durable, responsabilité sociale de l’entreprise, éthique, Édition d’organisation, Paris.
View in Google Scholar
Crette, O., Ledouble, D., Stordeur, P., (2014), Reporting intégré: état des lieux et perspectives. Le cas d’Orange, dans: Burlaud, A. (ed.), Comptabilité, Finance et Politique. De la pratique à la théorie: l’art de la conceptualization. Mélanges en l’honneur du professeur Christian Hoarau, Ordre des Experts-Comptable, Paris, pp. 243–254, https://halshs.archives-ouvertes.fr/halshs-01132706/document [accès : 3.12.2015].
View in Google Scholar
Daugareilh, I., (2008), La dimension sociale des principes directeurs de l’OCDE à l’intention des entreprises multinationals, Revue Générale de Droit International Public 3, pp. 567–599.
View in Google Scholar
Daugareilh, I., (2009), La responsabilité sociale des entreprises, un projet européen en panne, Sociologie du travail, vol. 51, pp. 499–517.
View in Google Scholar
Daugareilh, I., (2011), La responsabilité sociale des entreprises multinationales, un aveu d’échec pour le droit international?, https://forcesdudroit.files.wordpress.com/2011/01/la-responsabilitc3a9-sociale-des-entreprises-multinationales-un-aveu-d_c3a9chec-pour-le-droit-international.pdf [accès : 10.09.2015].
View in Google Scholar
Dunfee, T., (2008), Stakeholder Theory. Managing Corporate Social Responsibility in a Multiple Actor Context, dans: Crane, A., Mc Williams, A., Matten, D., Moon, J., Siegel, D., (eds.), 2008, The Oxford Handbook of Corporate Social Responsibility, Oxford, University Press, Chapter 15, pp. 346–362.
View in Google Scholar
Dyląg, R., Puchalska, E., (2014), Raportowanie zagadnień środowiskowych i społecznych, Zeszyty Teoretyczne Rachunkowości, t. 75 (131), SKwP, Warszawa, pp. 23–45.
View in Google Scholar
Eccles, R., Krzus, M., (2010), One Report: Integrated reporting for a sustainable strategy, John Wiley & Sons, Hoboken, New Jersey.
View in Google Scholar
Eljasiak, E., (2011), W kierunku zintegrowanej sprawozdawczości, Zeszyty Teoretyczne Rachunkowości, t. 62 (118), SKwP, Warszawa, p. 99–110.
View in Google Scholar
European Commission, Green Paper, 2001, Promoting a European Framework for corporate social Responsibility, COM 366.
View in Google Scholar
European Commission, (2011), Communication from the Commission to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions. A Renewed EU Strategy 2011–2014 for Corporate Social Responsibility, KOM (2011) 681, Brussels.
View in Google Scholar
European Commission, (2013), An Analysis of policy References made by Large EU Companies to Internationally Recognised CSR Guidelines and Principles, http://ec.europa.eu/enterprise/policies/sustainable-business/files/csr/csr-guide-princ-2013_en.pdf, accès 27.08.2014.
View in Google Scholar
Gray, R.H., (2001), Thirty Years of Social Accounting, Reporting and Auditing: What (if Anything) Have we Learnt?, Business Ethics: A European Review, vol. 10, iss. 1, p. 9–15.
View in Google Scholar
Haller, A., van Staden, Ch., (2014), The Value Added Statement – an Appropriate Instrument for Integrated Reporting, Accounting, Auditing & Accountability Journal, vol. 27, no. 7, pp. 1190–1216.
View in Google Scholar
Hart, S., (1995), A Natural-resource-based View of the Firm, Academy of Management Review, vol. 20, no. 4, pp. 986–1014.
View in Google Scholar
Hart, S., 2007, Capitalism at Crossroads, Philadelphia, PA: Wharton School Publishing.
View in Google Scholar
Hoarau, C., (1995), L’harmonisation comptable internationale. Vers la reconnaissance mutuelle normative?, Comptabilité – Contrôle – Audit, t. 1, vol. 2, septembre, pp. 75–88.
View in Google Scholar
Hoarau, C., (2006), Convergence IFRS – US Gaap: vers une hybridation des modes de normalisation?, Revue Sciences de Gestion, N° 54, mai–juin, pp. 39–51.
View in Google Scholar
Hoarau, C., (2013), Changer les normes financières pour un capitalisme responsable, Le Cercle Les Echos, 7 octobre, http://www.syndex.fr/content/download/1362/15356/version/2/file [accès : 3.12.2015].
View in Google Scholar
IIRC, (2011), Towards integrated reporting. Communicating value in the 21st century. http://theiirc.org/wpcontent/uploads/2011/09/IR-Discussion-Paper-2011_spreads.pdf [accès : 29.08.2015].
View in Google Scholar
Jarugowa, A., (1991), Współczesne problemy rachunkowości, PWE, Warszawa.
View in Google Scholar
Joseph, G., (2012), Ambiguous but Tethered: An Accounting Basis for Sustainability Reporting, Critical Perspectives on Accounting, vol. 23, iss. 2, pp. 93–106.
View in Google Scholar
KPMG, (2011), Integrated Reporting. Performance Insight through Better Business Reporting, http://www.kpmg.com/Global/en/IssuesAndInsights/ArticlesPublications/Documents/road-to-integrated-reporting.pdf [accès : 29.08.2015].
View in Google Scholar
KPMG, (2013), The KPMG Survey of Corporate Responsibility Reporting: Executive Summary, https://www.kpmg.com/PL/pl/services/Advisory/Ryzyko-i-zgodnosc/Zrownowazony-rozwoj/Documents/The-KPMG-Survey-of-CR-Reporting-2013-Executive-Summary.pdf [accès : 29.08.2015].
View in Google Scholar
Krasodomska, J., (2012), Ewolucja sprawozdawczości finansowej w kierunku sprawozdawczości zintegrowanej na przykładzie spółek Novo Nordisk i LOTOS, dans: Micherda, B. (ed.), Kierunki ewolucji sprawozdawczości i rewizji finansowej, Difin, Warszawa.
View in Google Scholar
Krasodomska, J., (2013), Sprawozdawczość zintegrowana – aspekty teoretyczne i praktyczne, dans: Remlein, M. (ed.), Rachunkowość odpowiedzialności społecznej – teoria i praktyka, ZPW „M-DRUK”, Poznań, pp. 65–87.
View in Google Scholar
Krasodomska, J., (2015), Sprawozdawczość zintegrowana jako nowy obszar badań naukowych w rachunkowości, Zeszyty Teoretycze Rachunkowości, t. 82 (138), SKwP, Warszawa, pp. 77–92.
View in Google Scholar
Macuda, M., (2013), Społeczna odpowiedzialność biznesu na przykładzie szpitala, dans: Remlein, M. (ed.), Rachunkowość odpowiedzialności społecznej – teoria i praktyka, ZPW „M-DRUK”, Poznań, pp. 88–96.
View in Google Scholar
Macuda, M., (2015), Rachunkowość odpowiedzialności społecznej – raportowanie zagadnień środowiskowych, Studia Oeconomica Posnaniensia, vol. 3, no. 1, pp. 97–111.
View in Google Scholar
Macuda, M., Matuszak, Ł., Różańska, E., (2015a), Ujawnienia o CSR na przykładzie spółek notowanych na GPW w Warszawie, dans: Remlein, M. (ed.), Teoria, praktyka, polityka rachunkowści, ZPW „M-DRUK”, Poznań, pp. 145–157.
View in Google Scholar
Macuda, M., Matuszak, Ł., Różańska, E., (2015b), The Concept of CSR in Accounting Theory and Practice in Poland : an Empirical Study, Zeszyty Teoretyczne Rachunkowości, t. 84 (140), SKwP, Warszawa, pp. 115–138.
View in Google Scholar
Moneva, J., Archel, P., Correa, C., (2006), GRI and the camouflaging of corporate unsustainability, Accounting Forum, vol. 30, iss. 2, pp. 121–137.
View in Google Scholar
Odpowiedzialny biznes w Polsce. Dobre praktyki, 2008, Raport Forum Odpowiedzialnego Biznesu, Warszawa.
View in Google Scholar
Paszkiewicz, A., Szadziewska A., (2011), Przejawy społecznej odpowiedzialności w działalności przedsiębiorstw, dans : Gierusz, J., Martyniuk, T. (eds.), Kluczowe problemy teorii i praktyki rachunkowości, Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego, t. 1, Sopot, pp. 77–90.
View in Google Scholar
Pogodzińska-Mizdrak, E., (2010), Koncepcje społecznie odpowiedzialnego gospodarowania i inwestowania szansa rozwoju rachunkowości, Zeszyty Teoretyczne Rachunkowości, t. 56 (112), SKwP, Warszawa, pp. 175–184.
View in Google Scholar
Porter, M., Kramer, M., (2006), Strategy and society: The Link between Competitive Advantage and Corporate Social Responsibility, Harvard Business Review, vol. 84, no. 12, December, pp. 78–92.
View in Google Scholar
Porter, M., Kramer, M., (2011), Creating Shared Value, Harvard Business Review, vol. 89, no. 1–2, January/February, pp. 62–77.
View in Google Scholar
Porter, M., van der Linde, C., (1995), Green and Competitive : Ending the Stalemate, Harvard Business Review, vol. 73, no. 5, September/October, pp. 120–134.
View in Google Scholar
Postel, N., Sobel, R., (2013), Introduction générale et guide de lecture, dans : Postel, N., Sobel, R. (eds.), Dictionnaire critique de la RSE, Presses Universitaires du Septentrion, Villeneuve d’Ascq, pp. 7–16.
View in Google Scholar
Repetto, R., Austin, D., (2000), Pure Profit : the Financial Implications of Environmental Performance, Washington, DC: World Resources Institute.
View in Google Scholar
Reverte, C., (2015), The Integrated Reporting Movement : Meaning, Momentum, Motives, and Materiality, Journal of Cleaner Production, vol. 86, January, pp. 285–288.
View in Google Scholar
Quairel, F., (2013), Reporting, dans : Postel, N., Sobel, R. (eds.), Dictionnaire critique de la RSE, Presses Universitaires du Septentrion, Villeneuve d’Ascq, pp. 409–415.
View in Google Scholar
Rolland, M., (2013), Rente environnementale, dans : Postel, N., Sobel, R. (eds.), Dictionnaire critique de la RSE, Presses Universitaires du Septentrion, Villeneuve d’Ascq, pp. 405–409.
View in Google Scholar
Samelak, J., (2013), Zintegrowane sprawozdanie przedsiębiorstwa społecznie odpowiedzialnego, Wydawnictwo Uniwersytetu Ekonomicznego w Poznaniu, Poznań.
View in Google Scholar
Shocker, A.D., Sethi, S.P., (1973), An Approach to Developing Societal Preferences in Developing Corporate Action Strategies, California Management Review, Summer, pp. 97–105.
View in Google Scholar
Stępień, M., (2003), Rachunkowość a ochrona środowiska w opinii biegłych rewidentów (wyniki badań ankietowych), dans : Sojak, S. (ed.), Historia, współczesność i perspektywy rachunkowości w Polsce, Wydawnictwo Uniwersytetu Mikołaja Kopernika, Toruń.
View in Google Scholar
Stępień, M., (2009), Społeczna odpowiedzialność jednostek gospodarczych przedmiotem rewizji finansowej, dans : Micherda, B., Stępień, M. (eds.), Sprawozdawczość i rewizja finansowa wobec kryzysu ekonomicznego, UEK w Krakowie i SKWP O/Kraków, Kraków.
View in Google Scholar
Stubbs, W., Higgins, C., (2014), Integrated Reporting and Internal Mechanisms of Change, Accounting, Auditing & Accountability Journal, vol. 27, no. 7, pp. 1068–1089.
View in Google Scholar
de Villiers, Ch., Rinaldi, L., Unerman, J., (2014), Integrated Reporting: Insights, Gaps and an Agenda for Future Research, Accounting, Auditing & Accountability Journal, vol. 27, no. 7, pp. 1042–1067.
View in Google Scholar
Waniak-Michalak, H., Michalak, J., (2013), Customer Value Creation through Corporate Disclosure on Society-oriented Activities. Do CEO’s Characteristics Influence the Scope of Disclosure?, Social Science, no. 3(81), pp. 43–54.
View in Google Scholar
Wood, D.J., (2010), Measuring Corporate Social Performance: A Review, International Journal of Management Reviews, no. 12 (1), pp. 50–84.
View in Google Scholar
Zicari, A., (2014), Can One Report be Reached? the Challenge of Integrating Different Perspectives on Corporate Performance, Critical Studies on Corporate Responsibility, Governance and Sustainability, vol. 6, pp. 201–216.
View in Google Scholar
ZonMw, (2011), Corporate Social Responsibility in Hospitals Focusing on Sustainable Procurement, ZonMw, The Hague.
View in Google Scholar
Downloads
Published
Issue
Section
License
Copyright (c) 2016 Poznań University of Economics and Business
This work is licensed under a Creative Commons Attribution 4.0 International License.
