- Tytuł:
- Non-financial data reporting by public interest organizations
- Autorzy:
- Barczyk, Krystyna
- Powiązania:
- https://bibliotekanauki.pl/articles/1845028.pdf
- Data publikacji:
- 2020
- Wydawca:
- Politechnika Śląska. Wydawnictwo Politechniki Śląskiej
- Tematy:
-
reporting
non-financial information
corporate social responsibility
raportowanie
informacje niefinansowe
społeczna odpowiedzialność biznesu - Opis:
- Purpose: The article is an attempt to look at the current state of non-financial information reporting of selected listed companies in order to indicate the area of disclosures and their mutual relationships. Design/methodology/approach: Research methods used in the article are based on the analysis of applicable legal acts, application of the comparison and inference methods. Findings: The non – financial data statement as a new element of financial statements is an innovative approach to data reporting for many entities. It is a confirmation of the changes brought by competition, the need to maintain and care for the position on the market. The lack of uniform reporting rules makes it difficult to analyse them. Originality/value: The statement/report on non-financial information will maybe build its value based on the use of recognized GRI standards. Perhaps their content will better understand the financial statements' stakeholders of the relationship between the financial data.
- Źródło:
-
Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska; 2020, 149; 9-18
1641-3466 - Pojawia się w:
- Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska
- Dostawca treści:
- Biblioteka Nauki