- Tytuł:
- The analysis of transparency of listed companies in years 2013-2018
- Autorzy:
-
Idasiak, Małgorzata
Wielgórka, Dariusz - Powiązania:
- https://bibliotekanauki.pl/articles/1844980.pdf
- Data publikacji:
- 2020
- Wydawca:
- Politechnika Śląska. Wydawnictwo Politechniki Śląskiej
- Tematy:
-
ethics
ESG criteria
enterprise
corporate social responsibility
etyka
kryteria ESG
przedsiębiorczość
społeczna odpowiedzialność biznesu - Opis:
- 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.
- Źródło:
-
Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska; 2020, 149; 239-247
1641-3466 - Pojawia się w:
- Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska
- Dostawca treści:
- Biblioteka Nauki
Artykuł