Temat: sustainable reporting - Katalog OPAC zbiorów

Skocz do pozycji: 1.

Tytuł:: CSR Reporting in France and the Netherlands
Autorzy:: Wolniak, R.
Hąbek, P.
Powiązania:: https://bibliotekanauki.pl/articles/360030.pdf
Data publikacji:: 2013
Wydawca:: Akademia Morska w Szczecinie. Wydawnictwo AMSz
Tematy:: corporate social responsibility
CSR reporting
sustainable development
Opis:: The paper presents some of the problems connected with reporting issues relating to corporate social responsibility reporting. Against the background of the solutions used in this field in the world characterized by the method (compulsory and voluntary) which are in the range used in the two countries belonging to the European Union – France and the Netherlands.
Źródło:: Zeszyty Naukowe Akademii Morskiej w Szczecinie; 2013, 34 (106); 91-96
1733-8670
2392-0378
Pojawia się w:: Zeszyty Naukowe Akademii Morskiej w Szczecinie
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 2.

Tytuł:: Sustainable development reporting of selected socially responsible listed companies
Autorzy:: Czaja-Cieszyńska, Hanna
Kochański, Konrad
Powiązania:: https://bibliotekanauki.pl/articles/135400.pdf
Data publikacji:: 2019
Wydawca:: Akademia Morska w Szczecinie. Wydawnictwo AMSz
Tematy:: sustainable development
non-financial information
non-financial reporting
CSR report
sustainable development report
social accounting
respect index
Opis:: The RESPECT Index (RI) is the first index of socially responsible companies in Central and Eastern Europe and has been operating in Poland since 2009. In accordance with its philosophy, the RI includes listed companies showing the highest standards of quality in corporate governance and information governance regarding their impacts on the natural environment, society, and employees. Do the non-financial reports of these companies confirm that they meet these standards? This article attempts to answer that question, which aim can also be described as the qualitative assessment of the non-financial reports of the largest listed Polish companies in the RESPECT Index, with particular emphasis on analyzing the structure and content of the companies’ non-financial information disclosures. In order to achieve this goal, the paper first defines non-financial information and its usefulness to stakeholders in modern enterprises. Secondly, the paper discusses problematic aspects of non-financial reporting. And the third part of the paper is a qualitative analysis of the non-financial reports of 12 out of the 31 Polish companies in the RESPECT Index. Finally conclusions are that the research conducted confirmed a wide variety of these companies’ disclosures, and on the other hand, exposed some deficiencies in published reports, including their narrative character, limited comparability across time and space, and lack of external verification. All this shows that it is not enough to be a socially responsible company; you must also report this activity skillfully. This study used the following research methods: literature review, analysis of legal regulations, desk research, and inductive and synthetic reasoning strategies, in order to formulate conclusions.
Źródło:: Zeszyty Naukowe Akademii Morskiej w Szczecinie; 2019, 60 (132); 93-100
1733-8670
2392-0378
Pojawia się w:: Zeszyty Naukowe Akademii Morskiej w Szczecinie
Dostawca treści:: Biblioteka Nauki

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