Reporting Non-Financial Information from ESG Areas

• Autorzy: Katarzyna Tkocz-Wolny
• Języki publikacji: EN

Abstrakty

EN

In the face of growing interest in non-financial data and as a consequence of the development of the corporate social responsibility concept (CSR), the reporting of information in environmental, social and corporate governance areas is becoming increasingly important, namely in the so-called ESG areas (E - environment, S - social, G - governance). ESG data reporting is a global trend that increases the transparency of companies in the market, facilitates their valuation, and determines investors' decisions, which can have an impact on the cost of raised external Capital [Chojnacka, 2014, p. 45]. In the minds of entrepreneurs, non-financial reporting ceases to be an unnecessary obligation, and becomes an instrument that will increase the transparency of the Polish market as well as build the credibility and reputation of market participants. The purpose of the chapter is to present the scope and form of disclosures of non-financial information in the environmental, social and corporate governance areas by entities covered by the obligation of non-financial reporting in Poland. (fragment of text)

Słowa kluczowe

EN

Information; Corporate Social Responsibility (CSR); Reporting; Non-financial reporting

PL

Informacja; Społeczna odpowiedzialność biznesu; Raportowanie; Sprawozdawczość niefinansowa

• Czasopismo: Scientific Publications / University of Economics in Katowice
• Rocznik: 2019
• Tom: Accounting Challenges in Business Processes
• Strony: 63--72

Twórcy

autor

Katarzyna Tkocz-Wolny

• University of Economics in Katowice, Poland

Bibliografia

• Accounting Act of 29th September 1994 (2018). Journal of Laws, 2018, item 395.
• Chojnacka E. (2014): Raportowanie danych w obszarach środowiskowym i społecznym w publicznych spółkach sektora energetycznego. "Prace Naukowe UE we Wrocławiu", nr 329, pp. 45-54.
• Kryk B. (2017a): Ujawnienia środowiskowe w wybranych dokumentach giełdowych spółek energetycznych. "Optimum. Studia Ekonomiczne", nr 4(88), DOI:10.15290/ose. 2017.04.88.07, pp. 84-99.
• Kryk B. (2017b): Informacje środowiskowe w sprawozdaniach z działałności. "Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu", nr 479, pp. 84-98.
• Resolution No. 22/2017 of the Accounting Standards Committee of December 19, 2017 regarding the adoption of the National Accounting Standard No. 9 update "Activity Report". OJ. Minister of Development and Finance of 2018, item 4.
• Strojek-Filus M., Adamek-Hyska D., Tkocz-Wolny K., Wszelaki A. (2017): Information Scope of Financial Statements of Small Entities in Poland in Light of Accounting Principles. In: Modern Science, Book 1, Vol. III, pp. 377-384, SGEM 2017, ISBN 978-619-7408-15-7; ISSN 2367-5659; DOI: 10.5593/sgemsocial2017/13 (S03.S048).