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2018 | nr 10 | 3--9
Tytuł artykułu

The Evolution of Non-financial Reporting in Poland

Warianty tytułu
Rozwój raportowania pozafinansowego w Polsce
Języki publikacji
EN
Abstrakty
EN
Non-financial reporting (NFR) refers to the disclosure of social and environmental information. It is viewed as a complex communication directed at various stakeholders which delivers a complete picture of the company's multidimensional performance. The article draws upon the adoption of non-financial reporting with the reference to existing standards and the recent regulation enacted by the 2014/95/UE Directive. Complementing prior studies with the analysis of the non-financial reporting practice of the companies listed on the Warsaw Stock Exchange in years 2015-2016 it also addresses the evolution of this type of disclosure in Poland.((author's abstract)
Raportowanie pozafinansowe (NFR) odnosi się do ujawnień informacji społecznych i środowiskowych. Jest ono postrzegane jako kompleksowa komunikacja skierowana do różnych interesariuszy, która dostarcza wieloaspektowego spojrzenia na wyniki działalności przedsiębiorstwa. W artykule przedstawiono koncepcję raportowania pozafinansowego wraz z omówieniem obowiązujących standardów oraz nowych regulacji wynikających z Dyrektywy 2014/95/UE. Przedstawiono także wyniki badań empirycznych nad praktyką raportowania pozafinansowego przez spółki notowane na GPW w Warszawie w latach 2015-2016, odnosząc się do wcześniejszych analiz. (abstrakt oryginalny)
Rocznik
Numer
Strony
3--9
Opis fizyczny
Twórcy
  • Warsaw School of Economics, Poland
  • Lesya Ukrainka Eastern European National University
  • Warsaw School of Economics, Poland
Bibliografia
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Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000171541352

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