New challenge in accounting : CSR disclosures - towards an integrated report
Keywords:
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.
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