The integration of socially responsible reporting with financial reporting
AbstractThe 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.
|Publication size in sheets||0.5|
|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 English||corporate social responsibility; financial reporting; accounting socially responsible|
|Score|| = 10.0, 12-02-2020, BookChapterSeriesAndMatConfByIndicator|
= 15.0, 12-02-2020, BookChapterSeriesAndMatConfByIndicator
|Publication indicators||= 0|
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