- Tytuł:
- ESG reporting in Poland - analysis of the information flow process from the auditor and the inspection perspective
- Autorzy:
-
Śledzik, Karol
Chmielewski, Mariusz
Płoska, Renata
Pęksyk, Marcin - Powiązania:
- https://bibliotekanauki.pl/articles/28408199.pdf
- Data publikacji:
- 2024
- Wydawca:
- Sopocka Akademia Nauk Stosowanych
- Tematy:
-
audit
sustainability reporting
ESG reporting
stakeholders
Environmental, Social, Governance - Opis:
- With the increase in the sense of responsibility for the activities of companies, ESG (Environmental, Social, Government) concepts in value management appeared. The reporting of environmental, social and ethical activities is an extremely complex issue, as evidenced by the variety of terms used to describe it. In Poland, the obligation to report on ESG results from the Corporate Sustainability Reporting Directive (CSRD), which entered into force on January 2023. The aim of the study is to identify information flow process and its stakeholders in implementation of ESG reporting in Poland. The primary research method to achieve our objective was a literature review. As a result there was information flow process, main stakeholders and key stages of the ESG reporting process identified.
- Źródło:
-
Przestrzeń, Ekonomia, Społeczeństwo; 2023, 23/I; 197-219
2299-1263
2353-0987 - Pojawia się w:
- Przestrzeń, Ekonomia, Społeczeństwo
- Dostawca treści:
- Biblioteka Nauki
Artykuł