Kapitał ludzki w pomiarze dokonań społecznie odpowiedzialnego przedsiębiorstwa
Human capital in measuring achievements of a socially responsible enterprise

Summary/Abstract: The modern socially responsible enterprise conducts economic activity focused on meeting needs of various groups of stakeholders. The financial report is evolving towards the integrated report, which contains the information on the enterprise potential. The lack of the integrated report standard causes that the financial and non-financial information is presented in various ways and it appears in different elements of the report. The aim of the paper is to analyze the informative function of specific Global Reporting Initiative (GRI 4) indicators which concern reporting on human capital in a socially responsible enterprise and the practices of Polish enterprises in this area. The analysis of the contents of the reports of Warsaw Stock Exchange Index 20 companies for 2014 showed that the enterprises used many GRI 4 measures regarding employees. The range of information and the degree of specificity vary greatly. The smallest percentage of the researched companies indicates employees as stakeholders in the distribution of the achieved added value and gives the information on the level of remuneration of women and man according to the occupied position. The proposed GRI 4 indicators regarding human capital should become a standard element of the integrated report or the report on social responsibility, which, as a result, will contribute to the improvement of the scope and information quality of the reports.

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