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2019 | 20 | z. 11 Społeczna odpowiedzialność biznesu | 5--14
Tytuł artykułu

Human Rights Reporting by Polish Companies in the Light of Directive 2014/95/EU Requirements

Treść / Zawartość
Warianty tytułu
Języki publikacji
EN
Abstrakty
EN
Till 2017, reporting on Human Rights in most of the EU countries (including Poland) was determined via a voluntary basis, and was not regulated by the State. The EU Directive on the disclosure of non-financial and diversity information (Directive 2014/95/EU, applicable from the 1st of January, 2017) is considered as a changing point. The aim of the paper is to investigate how the implementation of the Directive 2014/95/EU has impacted the human rights disclosure of Polish companies listed on the WIG 30 sub-index. The methodology used in the empirical part of this paper was a content analysis of company's non-financial reports. The nature of the study is descriptive and based solely on information from secondary data sources of the analysed companies. (original abstract)
Rocznik
Tom
20
Strony
5--14
Opis fizyczny
Twórcy
  • Akademia Finansów i Biznesu Vistula w Warszawie
Bibliografia
  • European Union (2014), Directive 2014/95/EU of the European Parliament and of the Council of 22 October 2014, EU law, Brussels.
  • European Commission (2010), Summary Report of the Responses Received to the Public Consultation on Disclosure of Non-Financial Information by Companies, Directorate General for the Internal Market and Services [online], http://ec.europa.eu/finance/consultations/2010/nonfinancial-reporting/docs/summary_report_en.pdf, access: 7.04.2019.
  • International Labour Organisation (1998), International Labour Organisation Declaration on Fundamental Principles and Rights at Work [online], www.ilo.org/declaration/lang-en/index.htm, access: 15.04.2019.
  • International Bill of Human Rights (1966) [online], www.ohchr.org/Documents/Publications/ Compilation1.1en.pdf, access: 12.04.2019.
  • International Covenant on Civil and Political Rights (1966) [online], www.ohchr.org/EN/ ProfessionalInterest/Pages/CCPR.aspx, access: 21.04.2019.
  • International Covenant on Economic, Social, and Cultural Rights (1966) [online], www.ohchr.org/EN/ProfessionalInterest/Pages/CESCR.aspx, access: 09.04.2019.
  • KPMG (2016), Addressing human rights in business. Executive perspective [online], https://home.kpmg/content/dam/kpmg/xx/pdf/2016/11/addressing-human-rights-inbusiness.pdf, access: 16.04.2019.
  • Milne M. J., Adler R. W. (1999), Exploring the Reliability of Social and Environmental Disclosures Content Analysis, "Accounting, Auditing and Accountability Journal", No. 12/2, pp. 237-256.
  • Roxana-Iona B., Petru S. (2017), The non-financial reporting - the story behind the numbers, "Annals - Economy Series", No. 3, pp. 94-100.
  • United Nations (1948), Universal Declaration of Human Rights [online], www.ohchr.org/EN/ UDHR/Pages/UDHRIndex.aspx, access: 12.04.2019.
  • United Nations (2008a), Clarifying the Concepts of "Sphere of Influence" and "Complicity",. Human Rights Council, A/HRC/8/16 [online], http://www.reports-and-materials.org/Ruggiecompanion-report-15-May-2008.pdf, access: 12.04.2019.
  • United Nations (2008b), Protect Respect and Remedy: A Framework for Business and Human Rights, A/HRC/8/5 [online], http://daccessdds.un.org/doc/UNDOC/GEN/G08/128/61/PDF/ G0812861.pdf, access: 16.04.2019.
  • United Nations (2011), Guiding principles on business and human rights: implementing the United Nations 'protect, respect, and remedy' framework, A/HRC/17/31 [online], www.ohchr.org/documents/issues/business/A.HRC.17.31.pd, access: 7.04.2019.
Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000171581506

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