Reporting udržitelného rozvoje – Historie a perspektivy
Jaroslava Hyršlová, Marie Kubáňková
Článek se zabývá reportingem udržitelného rozvoje podniku. Nejprve jsou charakterizovány základní přístupy a trendy v oblasti externího reportingu, které vycházejí z odborných publikací a zahraničních studií a zkušeností. Dále jsou prezentovány základní výsledky výzkumů v oblasti externího reportingu podniků v ČR s cílem konfrontovat tyto výsledky s trendy v oblasti reportingu ve světovém kontextu. Předmětem zájmu článku jsou i hlavní problémy a perspektivy, které souvisejí s dalším rozvojem účetnictví a reportingu udržitelného rozvoje organizací.
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