Finanse, Rynki Finansowe, Ubezpieczenia

Previously: Zeszyty Naukowe Uniwersytetu Szczecińskiego. Finanse, Rynki Finansowe, Ubezpieczenia

ISSN: 2450-7741     eISSN: 2300-4460    OAI    DOI: 10.18276/frfu.2016.4.82/2-36
CC BY-SA   Open Access 

Issue archive / 4/2016 (82) cz. 2
Zrównoważona rachunkowość w systemie raportowania wyników dla interesariuszy
(Sustainability Accounting in the Reporting System of the Results to Stakeholders)

Authors: Sylwia Lorenc

Arkadiusz Kustra
Keywords: value for stakeholders sustainability accounting reporting systems
Year of publication:2016
Page range:9 (421-429)
Cited-by (Crossref) ?:

Abstract

The article presents the important role of information system that was considered in the light of sustainable development. This system can be an effective tool for communication with stakeholders. The article shows the need to provide information to all interest groups for which it is necessary to create an adequate system of sustainability accounting, illustrating the processes of recording operations. In addition, it was assessed currently existing reporting systems and it was identified occuring information gaps. It was proposed ways of cost accounting in order to allow transparent reporting of value added for a wide range of interests.
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