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Autor	Urszula Konarzewska, Grażyna Michalczuk
Tytuł	SOCIAL REPORTING AS A TOOL FOR ACHIEVING THE SUSTAINABLE DEVELOPMENT GOALS
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Słowa kluczowe	sustainable development, social reporting, GRI
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Abstrakt	The concept of sustainable development is not only the subject of theoretical consideration but also an important field of actions taken by international institutions. The adoption of the Sustainable Development Goals (SDGs) is one of the results of these activities A special role in this area is attributed to companies which are expected to incorporate the sustainable development principles into long-term business strategy. Social reporting is a tool for support this process. It provides an information on activities and results in social and envi ronmental fields. The aim of the article is to identify trends associated with the publishing information re lated to Sustainable Development Goals. The realization of the article’s purpose was based on descriptive method consists of analysis of the subject-related literature concerning social re porting and sustainable development. In addition, the method of desk research was applied. Results of the research lead to the conclusion that implementation of challenges related to Agenda 2030 had an impact on increase the number of companies published social reports which contain information concerning sustainable development. However, in order to further develop this type of reporting, it is essential to improve the involvement of governments and other regulatory institutions in the areas of educational activities as well as take the promotional initiatives such as encouraging the use of the GRI Reporting Framework which allows to increase the transparency and ensure comparability and credibility of social reports. The article constitutes a contribution to research on the practice of social reporting.
Abstract
Cytowanie	Konarzewska U., Michalczuk G.
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Pełny tekst	ESARE_2018_n1_s125.pdf

Autor	Anna Badura-Mojza
Tytuł	Zmiany w raportowaniu CSR w Polsce - studium przypadku
Title	Changes in CSR reporting in Poland - a case study
Słowa kluczowe	społeczna odpowiedzialność przedsiębiorstw, raporty społeczne, sprawozdawczość pozafinansowa
Key words	corporate social responsibility, social reports, non-financial reporting
Abstrakt	Celem artykułu jest przedstawienie zmian zachodzących w sprawozdawczości pozafinansowej oraz kanałów raportowania danych z zakresu CSR przez spółki notowane na głównym rynku Giełdy Papierów Wartościowych w Warszawie S.A. w ramach indeksu WIG 30. Z przeprowadzanych analiz wynika, iż spółki WIG 30 odchodzą od wykazywanie informacji z zakresu CSR w tradycyjnych sprawozdaniach finansowych, decydują się na ujawnianie danych z obszaru CSR w specjalnych raportach i na swoich witrynach internetowych. Ponadto polscy liderzy raportowania pozafinansowego zdecydowali się na sporządzania zintegrowanych raportów rocznych. Pomimo, że raportowanie społeczne w Polsce jest nadal nową dziedziną to praktyka wskazuje na dynamikę rozwoju w zakresie raportowania danych pozafinansowych.
Abstract	The aim of this article is to present the changes in non-financial reporting and reporting channels of CSR data by companies listed on the main market of the Warsaw Stock Exchange within the WIG 30. Analyses show that companies are diverging from showing information in the field of CSR in traditional financial statements and decide on the disclosure of CSR in special reports and on their websites. In addition, Polish leaders of non-financial reporting, decided to prepare integrated annual reports. Although social reporting in Poland is still a new area, practice indicates on the dynamics of development in the field of reporting non-financial data.
Cytowanie	Badura-Mojza A. (2017) Zmiany w raportowaniu CSR w Polsce - studium przypadku.Zarządzanie Finansami i Rachunkowość, nr 3: 5-17
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Pełny tekst	ZFIR_2017_n3_s5.pdf

Autor	Bożena Kołosowska
Tytuł	Źródła informacji wykorzystywane w ocenie przedsiębiorstwa społecznie odpowiedzialnego
Title	Sources of information used in the evaluation of a socially responsible enterprise
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Abstrakt
Abstract	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.
Cytowanie	Kołosowska B. (2011) Źródła informacji wykorzystywane w ocenie przedsiębiorstwa społecznie odpowiedzialnego.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 91: 39-48
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Pełny tekst	EIOGZ_2011_n91_s39.pdf