Purpose: The objective of the article is to indicate the degree and correctness of the implementation of guidelines in the field of publication of non-financial data. Design/methodology/approach: The publication has been based on the technique of desk research of a wide selection of domestic and foreign pieces of literature, the analysis of secondary data, the analysis of the content of the press releases and official documents of selected economic entities. Findings: As a result of the conducted research, the attributes of the entities obliged to publish non-financial data have been identified and the environmental factors, the factors of social responsibility and corporate governance, affecting the effectiveness of the way of informing the capital market, have been indicated. This has become the basis for the presentation of the dynamics of changes in terms of publishing non-financial information by the companies listed on WSE over the last six years. Research limitations/implications: It is assumed that the indicated legal changes (Directive 2014/95/EU) have contributed to an increase in transparency of the companies listed on the Warsaw Stock Exchange. Originality/value: The article presents the latest data on the degree of implementation of legal regulations regarding the disclosure of non-financial information by some large entities and groups.
Ta witryna wykorzystuje pliki cookies do przechowywania informacji na Twoim komputerze. Pliki cookies stosujemy w celu świadczenia usług na najwyższym poziomie, w tym w sposób dostosowany do indywidualnych potrzeb. Korzystanie z witryny bez zmiany ustawień dotyczących cookies oznacza, że będą one zamieszczane w Twoim komputerze. W każdym momencie możesz dokonać zmiany ustawień dotyczących cookies
Informacja
SZANOWNI CZYTELNICY!
UPRZEJMIE INFORMUJEMY, ŻE BIBLIOTEKA FUNKCJONUJE W NASTĘPUJĄCYCH GODZINACH:
Wypożyczalnia i Czytelnia Główna: poniedziałek – piątek od 9.00 do 19.00