Globalne trendy w raportowaniu niefinansowym - opcje standaryzacji

Abstract

Being a socially responsible entity is a sign of prestige. Enterprises for which CSR values are important have quickly noticed that the fact of being socially responsible should be presented. Non-financial reports became an important tool in this process. There was a time when information on corporate responsibility was considered irrelevant for inclusion in the annual financial statements, but recently it has become very important. The study aims to analyze the standardization of non-financial reporting. The data collected by GRI Database and the Reporting Standards Foundation (FSR) will be used. Interpretation based on the available literature of the subject and indicated databases will allow to outline a picture of non-financial reporting. The most important internationally recognized standards will be indicated.(original abstract)