The integration of socially responsible reporting with financial reporting

Anna Maryniak

Abstract

The integration of financial and non-financial data can contribute largely to the development of CSR idea, which overall aim is to keep social, economic and environmental balance. In this respect, the aim of the article is to present arguable issues in terms of the implementation of CSR activities within the above scope. On the basis of the critical analysis of the literature, the reference to designatum of names concerning socially responsible activities connected with accountancy issues has been established. In the further part of the article, we have pointed to available reporting methodologies which can be used for integrated reporting and we have presented the model reflecting the process of the development of integrated reporting. In the conclusion part, the results of the research concerning the matters in dispute during implementing socially responsible reporting have been presented.
Author Anna Maryniak (WZ / KLiT)
Anna Maryniak,,
- Department of Logistics and Transport
Pages 17-25
Publication size in sheets0.5
Book Jedlička Pavel (eds.): Hradec Economic Days. Double-blind peer-reviewed proceedings part V.of the international scientific conference Hradec Economic Days 2014, Hradec Economic Days, vol. 4, no. 2, 2014, University of Hradec Králové, ISBN 978-80-7435-370-3, 470 p.
Keywords in Englishcorporate social responsibility; financial reporting; accounting socially responsible
URL https://uni.uhk.cz/hed/site/assets/files/1049/proceedings_2014_5.pdf
Languageen angielski
Score (nominal)15
Score sourceconferenceIndex
ScoreMinisterial score = 10.0, 12-02-2020, BookChapterSeriesAndMatConfByIndicator
Ministerial score (2013-2016) = 15.0, 12-02-2020, BookChapterSeriesAndMatConfByIndicator
Publication indicators WoS Citations = 0
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