Źródła informacji wykorzystywane w ocenie przedsiębiorstwa społecznie odpowiedzialnego
Sources of information used in the evaluation of a socially responsible enterprise
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2011, vol., nr 91, s. 39-48
The paper describes how important it becomes to create appropriate standards that are applicable to the operations of socially responsible companies and their stakeholders. Introduction of those standards becomes necessary for adequate presentation and verifi cation of reported data. Portions of interesting information can be acquired from separate social reports and it is often proposed by investors that elements of sustainable development should appear in fi nancial reports. Not all procedures however are formalized and unifi ed while range of presented data is vastly increasing making forms of corporate social responsibility more and more differentiated depending on assumed research paradigm. It is important however to take actions in order to unify presentation and interpretation methods of published data.