Rola przedsiębiorstwa w makrosystemie społeczeństwo – gospodarka – środowisko w świetle analizy raportów rocznych na przykładzie wybranych spółek sekt
The role of enterprise in macrosystem society – economy – environment in the lightof the annual reports content analysiscase study of selected polish

Summary/Abstract: Nowadays, there is a competition between the modern theory of finance and the paradigm of sustainable development in shaping economic decision of enterprises. The incorporation of sustainable development paradigm by an enterprise creates favorable conditions for the application of innovative financial management concepts, which can improve the environmental results. We assume that changes in the number and the context of information about firm relations with the environment presented in its annual reports manifest changes in the way in which the firm perceives its role in the macrosystem. The results of content analysis of annual reports of chosen Polish fuel companies demonstrate that the paradigm of sustainable development is less important than the modern theory of finance. Additionally it can be stated, that the paradigm shift depends more on individual choice of a firm than on a trend within the sector.

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