| Abstract [eng] |
For organizations it is very important to pay a lot of attention to the formation and organization of the responsible business in the context of today’s changes. Worldwide events from financial crisis to the climate changes, reveals the flaws in the company regulations aspects that influence important changes. Common financial reports are inadequate for making effective decisions, justification of resource usage or company value. The revealed problems are forcing various non-governmental organizations to look for the ways to make the world more sustainable and more economically stable and, to implement the principles of continuous development. Organizations implement an integrated management in which environmental, social, economical and intellectual capital aspects are becoming as a whole in its activity process and are presented in one general report besides financial reports. Because integrated accountability is still under development and causes a lot of discussions, the research in this area is very important. The problem and its roots. In Lithuania there are carried out some research on integrated information annual reports that show organizations intellectual or social capital. However that research was not based on six-source capital, as proposed by IIRC: financial, production, intellectual, human, environmental and social capital. So there is a lack of information how to evaluate before mentioned resources. |
