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Sprawozdawczość społeczna - istota, wymiary, wyzwania
Social accountability- meaning, dimensions, challenges
Organizacja i Kierowanie, 2008, nr 3, s. 95-112, bibliogr. 58 poz.
Organization and Management
Zarządzanie przedsiębiorstwem, Praktyka zarządzania, Sprawozdawczość w przedsiębiorstwie, Społeczna odpowiedzialność biznesu
Enterprise management, Management practice, Reporting in enterprises, Corporate Social Responsibility (CSR)
W ostatnich latach wzrosła popularność koncepcji społecznej odpowiedzialności organizacji. W celu urzeczywistnienia tej idei konieczne jest m. in. podejmowanie trzech rodzajów praktyk. Po pierwsze, dokonywanie pomiaru społecznych skutków działania organizacji. Po drugie, rozpowszechnianie informacji uzyskanych w wyniku tych pomiarów. Po trzecie, weryfikacja trafności i rzetelności informacji podawanych do publicznej wiadomości. Działania te składają się na praktykę społecznej sprawozdawczości. Właśnie to zagadnienie, rzadko podejmowane w polskojęzycznej literaturze przedmiotu, zostało omówione w artykule. W szczególności podjęto w nim takie kwestie, jak: sposoby konceptualizacji społecznej sprawozdawczości, składające się na nią praktyki, zakres ich stosowania, standardy sprawozdawczości społecznej oraz problemy napotykane podczas jej praktykowania.(abstrakt oryginalny)

For a few last years an interest in corporate social responsibility has been very high. To realize this idea it is necessary to take some kinds of actions. Firstly, measurement of social consequences of organization functioning. Secondly, dissemination and verification of information gained through the measurement. These actions are elements of social accountability. Exactly this issue, rarely touched in polish literature, was discussed in the article. Especially such problems as: conceptualization of social accountability, its practices, its standards and problems with its application were described.(original abstract)
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