The monograph is part of the discussion about the current state and the future of accounting and corporate reporting. There is an opinion that new directions of theoretical considerations regarding this issue should be set, especially in the context of the current experience of the functioning of the enterprise achievement reporting system. The most important facts that affect the modern face of this system include: the progressing evolution of the paradigm regarding the role of the company in the socio-economic system (more and more often the company is perceived not only as an entity whose goal is to make profits, but also as an organization that is supposed to bring benefits to society, local community, customers and the like), as well as the use of information technology in accounting records, giving almost unlimited possibilities to process huge amounts of data in a short time.

The response to these new challenges faced by enterprises was new legal regulations on an international, regional (EU) and national scale. They have been implemented in practice only recently, so they are still a new topic, making it necessary to clarify their essence and to provide further comments. This situation has become an inspiration for the preparation of this monograph, the content of which is focused on new legal regulations concerning primarily the system of reporting the company's achievements and its assessment.