Home  Journals  International Accounting  38(236) - 2012 October

System of the balanced indicators as instrument of preparation corporate sustainability reporting

Available online: 17 October 2012

Subject Heading: REPORTING OF REFORMING

JEL Classification: 

Recently top management of the largest companies has the tasks connected with social and responsible business or capable to influence their sustainable social development. Similar tasks which in interrelation with each other represent system of the balanced indicators (SBI), affirm as a form of key indicators of efficiency (KIE) with establishment of target level of performance of each KIE. Data about target, and also real level of realization of KIE are important role at an assessment stakeholders of strategic priorities of the company. Therefore they should find the reflection in the corporate social reporting.

Keywords: social reporting, corporate reporting on sustainable development, balanced scorecard, key performance indicator

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ISSN 2311-9381 (Online)
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