Sprawozdanie z wpływu jednostki samorządu terytorialnego na środowisko naturalne w świetle rachunkowości odpowiedzialności społecznej

Magdalena Kowalczyk

Abstract

The theory of sustainable development implies a balance between the environment, economy and society. Presently it becomes very important to report on activities undertaken within these three areas. The objective of a report is to present not only the financial picture of a business entity or municipalities within financial statements, but also the actions taken by them and the intangible resources. The next step in the direction of sustainable development in municipalities is changing the Act on maintaining cleanliness and order, the growing importance of reporting on the impact of its activities on the environment. The aim of this paper is to present a report on the impact of municipalities on the environment within the framework of the concept of integrated report.
Author Magdalena Kowalczyk (WZ / KR)
Magdalena Kowalczyk,,
- Department of Accounting
Other language title versionsSocial Responsibility Accounting and Report on the Impact of Its Activities on the Environment
Journal seriesPrzedsiębiorczość i Zarządzanie, ISSN 1733-2486, e-ISSN 2543-8190, (B 14 pkt)
Issue year2014
VolXV
No10, cz. 1
Pages217-228
Publication size in sheets0.55
Keywords in Polishteoria zrównoważonego rozwoju, gmina, zintegrowana sprawozdawczość, rachunkowość odpowiedzialności społecznej
Keywords in Englishtheory of sustainable development, municipality, integrated reporting, social responsibility accounting
URL http://piz.san.edu.pl/docs/e-XV-10-1.pdf
Languagepl polski
Score (nominal)14
Score sourcejournalList
ScoreMinisterial score = 8.0, 16-12-2019, ArticleFromJournal
Ministerial score (2013-2016) = 14.0, 16-12-2019, ArticleFromJournal
Citation count*
Additional fields
Tytuł numeruFinansowe i organizacyjne aspekty kooperacji nauki i lokalnej przedsiębiorczości
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