CSR Reporting and XBRL Standard Alignment Decisive for the Future of Finance and Accounting

• Autorzy: Justyna Fijałkowska

Warianty tytułu

Zastosowanie standardu XBRL w raportowaniu CSR decydujące dla przyszłości finansów i rachunkowości

• Języki publikacji: EN

Abstrakty

EN

This paper concentrates on the current trend in companies reporting concerning the publication of a satellite report on CSR and the possibilities of its inclusion into XBRL system as one of the principal issues decisive for the future of finance and accounting. The necessity of a practical alignment of business with ICT is underlined. This work contributes to a more detailed understanding of the essence of CSR reporting and presentation of XBRL standard as the useful tool of reporting system. It underlines utilization of information and communication technology advances on the example of XBRL taxonomy. (original abstract)

W artykule tym skoncentrowano się na powszechnym dziś trendzie publikowania satelitarnego raportu CSR oraz możliwości włączenia go do systemu XBRL i przyjęto, że jest to kluczowe zagadnienie dla przyszłości systemu finansów i rachunkowości. Opracowanie to przyczynia się do bardziej szczegółowego zrozumienia istoty raportowania CSR oraz zaprezentowania standardu XBRL jako użytecznego narzędzia systemu raportowania przedsiębiorstw. W artykule podkreślono wykorzystanie ICT na przykładzie taksonomii XBRL. (abstrakt oryginalny)

Słowa kluczowe

EN

Corporate Social Responsibility (CSR); Financial reporting; Reporting; Enterprise finance; Accounting standards; eXtensible Business Reporting Language (XBRL)

PL

Społeczna odpowiedzialność biznesu; Sprawozdawczość finansowa; Raportowanie; Finanse przedsiębiorstwa; Standardy rachunkowości; Standard XBRL

• Czasopismo: Acta Universitatis Lodziensis. Folia Oeconomica
• Rocznik: 2014
• Numer: vol. 2, t. 300 Future of Finance. Część II. Przyszłość finansów przedsiębiorstw i ubezpieczeń
• Strony: 75--85

Twórcy

autor

Justyna Fijałkowska

• Uniwersytet Łódzki

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