Ujawnianie wpływu działalności przedsiębiorstw na środowisko w sprawozdawczości firm australijskich

• Autorzy: Marta Stępień

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)

Słowa kluczowe

PL

Ochrona środowiska; Polityka ekologiczna przedsiębiorstwa; Sprawozdanie finansowe; Sprawozdawczość w przedsiębiorstwie; Analiza piśmiennictwa ekonomicznego

EN

Environmental protection; Enterprises ecological politics; Financial statements; Reporting in enterprises; Economic literature analysis

• Czasopismo: Zeszyty Naukowe / Akademia Ekonomiczna w Krakowie
• Rocznik: 2001
• Numer: nr 559
• Strony: 199--218

Twórcy

autor

Marta Stępień

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