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Wyświetlanie 1-3 z 3
Tytuł:
Disclosure of Non-Financial Information in Banks - an ESG Perspective. Regulatory Requirements and Banking Practice
Autorzy:
Szewczyk, Łukasz
Szustak, Grażyna
Powiązania:
https://bibliotekanauki.pl/articles/16729164.pdf
Data publikacji:
2023
Wydawca:
Uniwersytet Marii Curie-Skłodowskiej. Wydawnictwo Uniwersytetu Marii Curie-Skłodowskiej
Tematy:
environmental
social and governance (ESG)
banking
regulations
non-financial disclosures
Opis:
Theoretical background: Banks, due to their nature and a specific role in the economy, are subject to significant regulations in the field of their activities. Currently, the increasing importance of ESG regulations is noticeable, which is on the one hand the result of changing requirements within the EU, as well as ownership requirements and noticeable market pressure. Non-financial disclosures in the area of ESG are becoming permanent and important element of the information policy of banks. Banks manage to monitor the indicators of their own environmental policy or disclose social and employee issues, although this certainly involves additional reporting burdens, and the scope of disclosures as well as the degree of their significance still vary. Purpose of the article: The aim of the study is to identify, systematize and evaluate EU regulations in the area of ESG disclosures relating to the banking sector, taking into account the identification of major limitations related to their implementation. Research methods: The literature review as well as ESG reporting regulations overview and a case study which presents the ESG disclosure practice. Main findings: Effective communication of a bank with its stakeholders is of a crucial importance. As indicated, the legal solutions in this area are new, there are possibilities for their different interpretation, the practice has also not yet been developed. In addition, and perhaps above all, information on the imple mentation of environmental goals indicated in the Taxonomy flows to banks from their clients. Therefore, the approach of bank customers to the discussed issues is important, while for banks it is and will be a huge challenge to verify whether the financed investment is actually ecological and the business activity of the bank’s client is sustainable.
Źródło:
Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia; 2023, 57, 2; 157-174
0459-9586
2449-8513
Pojawia się w:
Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Stakeholder Engagement in Corporate Social Practices and Non-Financial Disclosures: A Systematic Literature Review
Autorzy:
Zarzycka, Ewelina
Krasodomska, Joanna
Dobija, Dorota
Powiązania:
https://bibliotekanauki.pl/articles/1933754.pdf
Data publikacji:
2021
Wydawca:
Akademia Leona Koźmińskiego w Warszawie
Tematy:
stakeholder engagement
csr
social practices
non-financial disclosures
literature review
Opis:
Purpose: The goal of the article is to systematize the literature related to the role of stakeholder engagement in corporate social practices and related disclosures by identifying the main theoretical lenses, research methods, and topics undertaken by authors of articles under scrutiny. Design/Methodology/Approach: The article systematically reviews and discusses existing studies in the area of management, social and environmental accounting, intellectual capital, ethics, and accounting. We identify and subsequently analyze 68 articles published over the years 2010–2020. Findings: According to the study findings, stakeholder theory is most often used as a theoretical background. The survey is the most popular research method, while stakeholder engagement in social practices is the most common research problem investigated by the articles’ authors. Corporate stakeholders’ communication on social media is a new topic that emerged in the literature in the studied period. Research Limitations/Implications: Our analysis is restricted to articles published in journals included in the ABDC Journal Quality List that are ranked B, A, and A* in a 10-years period. Practical Implications: The article’s findings may be useful for researchers and practitioners who deal with corporate social practices, disclosures, and stakeholders’ roles in these processes. Originality/Value: The paper offers an up-to-date literature review, identifies the main themes, research gaps, and provides relevant guidance for future research.
Źródło:
Central European Management Journal; 2021, 29(1); 112-135
2658-0845
2658-2430
Pojawia się w:
Central European Management Journal
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Development of Integrated Reporting in Poland
Autorzy:
Rymkiewicz, Bartosz
Powiązania:
https://bibliotekanauki.pl/articles/2019231.pdf
Data publikacji:
2021
Wydawca:
Polskie Towarzystwo Przeróbki Kopalin
Tematy:
integrated reporting
organization reporting
non-financial disclosures
reporting evolution
reporting development
raportowanie zintegrowane
komunikacja
ekonomia
Opis:
Organizational reporting is the most important tool of communication between an enterprise and its stakeholders. However, it is not a static tool but continues to develop and adapt to ongoing economic and social changes. Formerly covering only financial information; currently, it is supplemented by a wide range of non-financial information relating to all aspects of the business. The evolution of reporting is particularly fostered by the rapid development of the concepts of corporate social responsibility and sustainable development, as well as the progressing changes in the information needs of stakeholders. Enterprises are increasingly publishing voluntary reports concerning the social, environmental, and employment aspects of their business in addition to reports required by law. This results in the multiplication of reports and duplication of content, which has a negative impact on the reports' usefulness. The solution to this problem may be integrated reporting, which integrates and interconnects financial and non-financial disclosures. A milestone for the development of integrated reporting was the elaboration of integrated reporting guidelines by the International Integrated Reporting Council (IIRC) in December 2013. The aim of the paper is to present the development of integrated reporting in Poland in 2014-2020 on the example of public companies listed on the Warsaw Stock Exchange. The quality of reports was assessed from the point of view of compliance with IIRC guidelines, as well as their usefulness for stakeholders. Content analysis of corporate publications and comparative analysis was used for this purpose.
Źródło:
Inżynieria Mineralna; 2021, 2; 115--128
1640-4920
Pojawia się w:
Inżynieria Mineralna
Dostawca treści:
Biblioteka Nauki
Artykuł
    Wyświetlanie 1-3 z 3

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