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2001 | nr 559 | 199--218
Tytuł artykułu

Ujawnianie wpływu działalności przedsiębiorstw na środowisko w sprawozdawczości firm australijskich

Autorzy
Treść / Zawartość
Warianty tytułu
Revealing the Impact of the Activities of Enterprises on the Environment in the Financial Reports of Australian Firms
Języki publikacji
PL
Abstrakty
Z powodu wzrastającego zainteresowania różnych krajów problemami ochrony środowiska, społeczności tych krajów stały się użytkownikami sprawozdań finansowych jednostek gospodarczych. W szczególności dotyczy to przedsiębiorstw, których działalność ma negatywny wpływ na środowisko, szeroko rozumiane jako otoczenie życia człowieka. W artykule opisano badania przeprowadzone w Australii i innych krajach w celu ukazania wpływu przedsiębiorstw na środowisko w świetle praktyki ujawniania wybranych informacji ekologicznych w publikowanych sprawozdaniach finansowych.
EN
Owing to the increasinginterest of different countries in the problems of environmental protection, countries have begun to make use of or read the financial statements of economic units, whose activities have a negative effect on the environment, broadly understood to mean the environment in which human beings live. Research carried out in Australia and other countries into revealing the impact of enterprises on the environment in financial statements has demonstrated that company managements are engaged in the practice of disclosing selected ecological information in published financial statements. Such a policy can only produce a non-objective picture of the impact of an enterprise's activities on the environment. And this, in turn, is distorting the knowledge of users/readers of such reports with regard to, among other things, investing in environmentally friendly (pro-ecological) activities and firms. (original abstract)
Rocznik
Numer
Strony
199--218
Opis fizyczny
Twórcy
Bibliografia
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Typ dokumentu
Bibliografia
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