Ekonomia społeczna a ewolucja rachunkowości odpowiedzialności społecznej
Social economics and the evolution of social responsibility accounting

Summary/Abstract: This study relates to the current debate on the search for the Polish model of social economics and the role of non-governmental organizations as well as social enterprises within that model. The idea of social economics is addressed to people and institutions involved, or intending to get involved, in creation and development of entities engaged both in business and social activities, but making the social aspect their priority. Studies on the essence of social economics and its objects have given rise to a thesis, and a postulate, that accountancy – as a system of identification, measurement, information and communication – must evolve towards the quest for a standard adequate to the characteristics of entities engaged in social and business activity. The basis for creating social accounting which would serve the new idea of economics and its practical applications is the social accountability of businesses. It takes into consideration ethical and ecological aspects of the measurement, and assessment of business entities’ operations and also the necessity to account to the social environment in its broad sense.

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