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Background: As a result of the demand for information regarding mutual relations between the business entity and the environment, socially responsible accounting has been established and the concept of corporate social responsibility appeared. Among the many issues of interest to socially responsible accounting, there are the following ones can be mentioned: social and employee-related, environmental, respect for human rights, counteracting bribery and corruption. In Poland, there has long been a statutory obligat...

Background: As part of the changes introduced in 2015, a new category of financial statements for small businesses has been identified in Polish accounting regulations. Most of the solutions introduced are mandatory or optional simplifications in relation to the full scope of the financial statements. Against this background, the question arises whether the report using all possible simplifications for this category of entities still meets the accounting principles and qualitative characteristics of financial stat...