Abstract:

Societies are reporting an increasing demand for information on the activities of entities. The social economy sector requires separate recognition and setting of its standards for the presentation and evaluation of entities' activities. The study subsequently describes the operating conditions, evaluation methods and the scope of information provided by social economy entities. The summary indicates the gaps in the possibility of evaluation of social economy entities on the basis of the information collected and presented. The aim of the study is to identify significant problems in the assessment of social economy entities through the prism of provided financial statements and to indicate the gap between the reporting system and the needs of social economy stakeholders.