Raportowanie społecznego wymiaru produkcji i efektywności przedsiębiorstw społecznych
Reporting the social dimension of production and performance in social enterprises

Summary/Abstract: The article addresses the issue of the social dimension of social enterprises, with particular focus on production, service and accounting aspects. The aim of the study is to present the mechanisms of creating and reporting social value in social enterprises in Poland, as well as to demonstrate the possibilities for analysing the finan-cial and social performance of these entities. The paper discusses the legal foundations of social enterprises, their operational structure, principles of reporting and non-financial disclosure, and proposes an approach to the income statement from the perspective of a dual out-come – both financial and social. The article argues that the essence of a social enterprise lies in the simultaneous generation of economic and social value, which requires the development of new accounting models and performance indicators. The conclusions confirm the need to integrate the social dimension into management and report-ing systems, particularly in the context of assessing the sustainability and social impact of enterprisesThe article addresses the issue of the social dimension of social enterprises, with particular focus on production, service and accounting aspects. The aim of the study is to present the mechanisms of creating and reporting social value in social enterprises in Poland, as well as to demonstrate the possibilities for analysing the financial and social performance of these entities. The paper discusses the legal foundations of social enterprises, their operational structure, principles of reporting and non-financial disclosure, and proposes an approach to the income statement from the perspective of a dual out-come – both financial and social. The article argues that the essence of a social enterprise lies in the simultaneous generation of economic and social value, which requires the development of new accounting models and performance indicators. The conclusions confirm the need to integrate the social dimension into management and reporting systems, particularly in the context of assessing the sustainability and social impact of enterprises

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