| Autor: Barbara Kryk | 253 |
Strony: 253-269
pełen tekst
REPORTING SOCIAL CORPORATE RESPONSIBILITY FOR NATURAL ENVIRONMENT
Summary
Social corporate responsibility for natural environment stems from the fact that modern corporate management requires one to take environmental aspects into account. Enterprises’ declarations are not enough any more. Law and society make one perform proper action to protect the environment. Social reporting is one of instruments relating to management accounting and aimed at putting social corporate responsibility into practice in a proper and transparent way, also as far as environmental matters are concerned. The paper addresses issues relating to social reporting with special reference to environmental issues as well as standards applied in this scope. Therefore, the article is a synthetic presentation of: – essence of social corporate responsibility for the environment, – essence of social reporting and benefi ts accruing from it, – most conventional reporting standards, – essential elements of social reporting.
pełen tekstREPORTING SOCIAL CORPORATE RESPONSIBILITY FOR NATURAL ENVIRONMENT
Summary
Social corporate responsibility for natural environment stems from the fact that modern corporate management requires one to take environmental aspects into account. Enterprises’ declarations are not enough any more. Law and society make one perform proper action to protect the environment. Social reporting is one of instruments relating to management accounting and aimed at putting social corporate responsibility into practice in a proper and transparent way, also as far as environmental matters are concerned. The paper addresses issues relating to social reporting with special reference to environmental issues as well as standards applied in this scope. Therefore, the article is a synthetic presentation of: – essence of social corporate responsibility for the environment, – essence of social reporting and benefi ts accruing from it, – most conventional reporting standards, – essential elements of social reporting.