Koncepcje społecznie odpowiedzialnego gospodarowania i inwestowania szansą rozwoju rachunkowości
Corporate Social Responsibility, Environmental Social Governance and Social Responsibility Investment as a chance for accounting

Summary/Abstract: Corporate Social Responsibility (CSR) is a general idea according to which busi-nesses should comply with the requirements of ethics, social needs and ecology. The idea that businesses are answerable to society gave rise to the ancillary concepts of Environmental Social Governance (ESG) and Social Responsibility Investment (SRI), which provide a more concrete specification of the tasks of businesspeople, managers and investors who declare themselves socially responsible to large groups of stakeholders. Accounting, being a comprehensive system of economic measurement, infor-mation, control and reporting, provides a well-documented basis for internal and external accountability of businesses in respect of the effectiveness and social-economic rationality of their business activities.

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