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Tytuł:
Standardization of corporate social responsibility reporting using the GRI framework
Autorzy:
Michalczuk, Grażyna
Konarzewska, Urszula
Powiązania:
https://bibliotekanauki.pl/articles/2128586.pdf
Data publikacji:
2020
Wydawca:
Uniwersytet w Białymstoku. Wydawnictwo Uniwersytetu w Białymstoku
Tematy:
corporate social responsibility reporting
GRI
standardization
Opis:
Purpose – The aim of the article is to identify the level of use of the GRI Framework in the standardization of corporate social responsibility (CSR) reporting. This is currently a crucial issue because not only the thematic range of CSR reports but also their transparency and comparability are becoming more and more significant. For that reason, the use of tools that aim to establish standards for such reports is necessary. In this perspective, the GRI Reporting Framework plays a notable role. Research method – The classical methods of research, such as the study of the subject-related literature and the method of desk research,were used in this paper. The desk research conducted in this article consisted of analysing the data published by Global Reporting Initiative in the GRI Sustainability Disclosure Database containing CSR reports submitted by companies from around the world. The selected data have been meticulously analysed which allowed to group them and conduct the inference process. Results – The carried out studies have pointed at the diversified level of disclosure in the field of both the number of CSR reports being published and the level of use of GRI Framework, which is visible when comparisons are made between countries and individual regions in the world. They also allow to notice that although Poland is in the initial stage of development of CSR reporting, GRI Reporting Framework plays an important role in the process of CSR reports preparation. Originality/value – The article has cognitive value with regards to the standardization of CSR reporting using the GRI Framework.
Źródło:
Optimum. Economic Studies; 2020, 1(99); 74-88
1506-7637
Pojawia się w:
Optimum. Economic Studies
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Raportowanie społecznej odpowiedzialności biznesu na polskim rynku kapitałowym
Corporate social responsibility reporting on the Polish capital market
Autorzy:
Konarzewska, Urszula
Powiązania:
https://bibliotekanauki.pl/articles/2061424.pdf
Data publikacji:
2020-09-30
Wydawca:
Polskie Wydawnictwo Ekonomiczne
Tematy:
raportowanie społecznej odpowiedzialności biznesu
społeczna odpowiedzialność biznesu
rynek kapitałowy
corporate social responsibility reporting
capital market
corporate social responsibility
Opis:
Celem badań podjętych w artykule jest przedstawienie trendów związanych z raportowaniem społecznej odpowiedzialności biznesu na polskim rynku kapitałowym w kontekście globalnych wyników w tym obszarze, a także ocena treści raportów sporządzonych przez wybrane spółki giełdowe wchodzące w skład indeksu WIG- -ESG. W badaniach wykorzystano metodę desk research polegającą na analizie danych dostarczanych przez KPMG i Global Reporting Initiative oraz raportów zgłoszonych do konkursu Raporty Społeczne. Przeprowadzone badania pokazały, że raportowanie społecznej odpowiedzialności biznesu cieszy się coraz większą popularnością zarówno w skali globalnej, jak i wśród przedsiębiorstw funkcjonujących na polskim rynku. Analiza wybranych raportów wykazała jednak różnice w zakresie oraz strukturze prezentowanych danych, co może utrudniać porównywanie wyników poszczególnych przedsiębiorstw. Z tego względu konieczne jest podejmowanie działań na rzecz podnoszenia jakości raportowania społecznej odpowiedzialności biznesu. Powinny one dotyczyć zwłaszcza promowania wykorzystywania międzynarodowych standardów raportowania niefinansowego, a także wprowadzenia obowiązku weryfikacji takich raportów przez zewnętrznych audytorów.
The aim of the research is to present trends related to corporate social responsibility reporting on the Polish capital market in the context of global results within this area, as well as to evaluate the content of reports prepared by selected companies included in the WIG-ESG index. To achieve the article's purpose, the method of desk research consisted of analysing the data published by KPMG and Global Reporting Initiative, and of reports submitted to the "Social Reports" contest, was used. The conducted analysis indicated that corporate social responsibility reporting is becoming increasingly popular both on the global scale and among the companies on the Polish market. However, the analysis of selected reports showed differences in the scope, and structure of presented data, which may make it difficult to compare the performance of individual companies. For this reason, it is necessary to take further steps to improve the quality of corporate social responsibility reporting. They should be particularly connected with promoting the use of the international standards for non-financial reporting, as well as introducing the obligation to verify such reports by external auditors.
Źródło:
Marketing i Rynek; 2020, 9; 24-33
1231-7853
Pojawia się w:
Marketing i Rynek
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Relations between corporate social responsibility reporting and the concept of greenwashing
Relacje pomiędzy raportowaniem społecznej odpowiedzialności biznesu a koncepcją greenwashing
Autorzy:
Wolniak, R.
Powiązania:
https://bibliotekanauki.pl/articles/324813.pdf
Data publikacji:
2016
Wydawca:
Politechnika Śląska. Wydawnictwo Politechniki Śląskiej
Tematy:
greenwashing
społeczna odpowiedzialność biznesu
raportowanie społecznej odpowiedzialności biznesu
rozwój zrównoważony
corporate social responsibility
corporate social responsibility reporting
sustainable development
Opis:
This study focuses on the presentation of the relationship greenwashing and reporting practices of corporate social responsibility. The purpose of this publication is to present the concept of greenwashing, his practice and describe possibility of adulteration of CSR reporting practices by greenwashing. There is also an analysis of capabilities to counter the phenomenon.
Niniejsze opracowanie koncentruje się na omówieniu relacji praktyk greenwashing i raportowania społecznej odpowiedzialności biznesu. Celem niniejszej publikacji jest zaprezentowanie koncepcji greenwashing i jej działań, zwrócenie uwagi na możliwości zafałszowania raportów CSR w wyniku greenwashingu oraz analiza możliwości przeciwdziałania temu zjawisku.
Źródło:
Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska; 2016, 87; 444-453
1641-3466
Pojawia się w:
Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Europeanization of corporate social responsibility disclosure in Polish organizations
Autorzy:
Maj, Jolanta
Hawrysz, Liliana
Powiązania:
https://bibliotekanauki.pl/articles/321666.pdf
Data publikacji:
2019
Wydawca:
Politechnika Śląska. Wydawnictwo Politechniki Śląskiej
Tematy:
europeanization
corporate social responsibility
isomorphisms
sustainability reporting
corporate social responsibility reporting
CSR reporting
europeizacja
społeczna odpowiedzialność biznesu
izomorfizmy
raportowanie zrównoważonego rozwoju
raportowanie społecznej odpowiedzialności biznesu
raportowanie CSR
Opis:
Organizations and decision-makers are increasingly interested and aware of the importance of sustainable development and corporate social responsibility. This has led to the adoption of the European Union’s Directive 2014/95/EU regulating the reporting of non-financial and diversity information. The research problem of this paper concerns the top-down Europeanization of corporate social responsibility disclosure in Polish organizations. Secondly, the actual reaction of the entities affected by the Directive 2014/95/EU has been investigated. The level of Europeanization has been analyzed through qualitative text analysis of legal documents and the reaction and perception by the entities of EU influence has been examined by CATI research. The research has been conducted on a sample of 101 organizations listed on the Warsaw Stock Exchange, subject to the Directive. The findings suggest that although some change in Polish law did occur, and, therefore, transposition has been made, the organizations assessed the impact of the Directive as non-existing. The novelty of the paper lies with the comprehensive analysis of the Europeanization process, from the level of national legislation to the actual perception of affected entities.
Źródło:
Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska; 2019, 135; 109-124
1641-3466
Pojawia się w:
Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Raportowanie społecznej odpowiedzialności firm jako instrument public relations
Reporting on Corporate Social Responsibility as a Public Relations Instrument
Autorzy:
Lewicka-Strzałecka, Anna
Powiązania:
https://bibliotekanauki.pl/articles/469076.pdf
Data publikacji:
2008
Wydawca:
Polska Akademia Nauk. Instytut Filozofii i Socjologii PAN
Tematy:
corporate social responsibility
reporting
credibility
Opis:
More and more firms voluntarily announce the reports in which they present data going beyond the standard information required by law. Such reports tend to become an important instrument of public relations of the firms. As it is a new one many doubts and dilemmas appear, starting from the purposefulness and efficiency of the report and ending at the technical details connected with its preparation. Some of them are presented and analysed in the paper.
Źródło:
Prakseologia; 2008, 148; 185-197
0079-4872
Pojawia się w:
Prakseologia
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
WIG-20 Warsaw Stock Exchange Companies: Are They Ready for Governance Matters Disclosures Based on EU Sustainable Reporting Standards?
Autorzy:
Próchniak, Joanna
Płoska, Renata
Powiązania:
https://bibliotekanauki.pl/articles/18105044.pdf
Data publikacji:
2023
Wydawca:
Uniwersytet Marii Curie-Skłodowskiej. Wydawnictwo Uniwersytetu Marii Curie-Skłodowskiej
Tematy:
corporate governance
ESG reporting
reporting standards
corporate social responsibility
Opis:
Theoretical background: In 2022, the European Commission’s intensive efforts to revise and enhance the Non-Financial Reporting Directive (NFRD) from 2014 resulted in the proposal of Corporate Sustainability Reporting Directive (CSRD) and the exposure draft on ESRS EDs (EFRAG Sustainable Reporting Standards Exposure Drafts). The ESRS drafts for public consultation presented the mandatory concepts and principles for sustainability reporting under the CSRD. The implementation of corporate sustainability is closely related to reporting that stimulates robustness of companies’ commitment to sustainability, and sustainable long-term actions taken by companies. Environment is priority, however, having in mind sophisticated environmental performance indicators, it is governance that ensures stakeholders whether the company exercises the sustainable obligations effectively. Purpose of the article: The purpose of the article is to determine EFRAG draft standards compliance with the Warsaw Stock Exchange best practices and Global Reporting Initiative (GRI) standards, and an assessment of WIG-20 reporting practices regarding EFRAG draft standards. The main research question was whether and to what extent WIG-20 companies meet the sustainable reporting exposure drafts on governance matters proposed by EFRAG. Research methods: The study method was desk-based research using the gathered corporate data. The assumptions on the importance of governance matters were supported by VOSviewer analysis of Scopus bibliometric database analysis. Main findings: The results of the study have shown that the scope and level of reported disclosures by WIG-20 companies – that are best performing and positive toward sustainability – is insufficient and reporting practices do not meet proposed EFRAG draft standards. The study contributes to scarce research addressing the sustainability reporting approach. It provides a study of the governance maters regarding draft governance reporting ESRS drafts.
Źródło:
Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia; 2022, 56, 5; 227-246
0459-9586
2449-8513
Pojawia się w:
Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
CSR reporting from the qualitative perspective
Autorzy:
Czarneckie, Paweł
Powiązania:
https://bibliotekanauki.pl/articles/2051064.pdf
Data publikacji:
2020
Wydawca:
Instytut Studiów Międzynarodowych i Edukacji Humanum
Tematy:
Corporate Social Responsibility
CSR reporting
Quality
Opis:
Treating with strong competition, the main task of companies is to find a way to reach consumers. Besides price and quality, responsible corporate behaviour declared by adopting the concept of corpo- rate social responsibility (CSR), is another important factor for the consumers. The aim of this paper is to analyse CSR reports from the perspective of quality. As a result, we found out that the CSR re- ports should be comprehensible, relevant, efficient, credible, complex, transparent and should involve stakeholders. Recommendations for companies are to regularly inform about their CSR activities in the form of CSR reports.
Źródło:
Humanum. Międzynarodowe Studia Społeczno-Humanistyczne; 2020, 3(38); 23-28
1898-8431
Pojawia się w:
Humanum. Międzynarodowe Studia Społeczno-Humanistyczne
Dostawca treści:
Biblioteka Nauki
Artykuł
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
Artykuł
Tytuł:
Reporting of environmental information in the largest banks in Poland. Scope, measurement, formal and legal conditions
Autorzy:
Zabawa, Justyna
Powiązania:
https://bibliotekanauki.pl/articles/582250.pdf
Data publikacji:
2018
Wydawca:
Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Tematy:
Corporate Social Responsibility
bank
environmental responsibility
non-financial reporting
Opis:
The main goal of the article is to present the scope and diversity of pro-environmental information reporting in the five largest banks in Poland according to the balance sheet total at the end of 2016. Non-financial reports of the largest banks have been analysed over the last two financial years, 2015–2016. The publication presents formal and legal requirements (Directive 2014/95 EU, Article 49 of the Accounting Act, National Accounting Standard No. 9), which determines the necessity of reporting such information by public interest entities, such as modern banks. Attention was also given to the way environmental information is reported in the above-mentioned banks (with particular reference to the GRI standard). The methods employed during the preparation of the publication include: critical analysis of the literature, including domestic and foreign publications in the area of corporate social responsibility, and the analysis of non-financial reports of the largest Polish banks
Źródło:
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu; 2018, 520; 150-157
1899-3192
Pojawia się w:
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Socially Responsible Supplier Development. Practices of Automotive Industry
Autorzy:
Hąbek, Patrycja
Lavios Villahoz, Juan Jose
Powiązania:
https://bibliotekanauki.pl/articles/2064647.pdf
Data publikacji:
2020
Wydawca:
STE GROUP
Tematy:
corporate social responsibility
automotive
reporting
supplier development
sustainability
Opis:
A socially responsible company should take responsibility for its impact but also take care of the impact throughout its supply chain. Its perspective must be wider than only its own practices. Supplier development process can be used to spread socially and environmentally responsible practices across the supply chain. The aim of the paper is to identify and classify the socially responsible activities practised by the car producers and dedicated to their suppliers. In the paper sustainability reports of seven automakers were analysed. The authors used the technique of content analysis. The socially responsible practices dedicated to suppliers was classified into three dimensions and four categories. All of the automakers disclose information in their sustainability reports on socially responsible practices focused on their suppliers. However, the practices differ in terms of dimension and the area of CSR applied.
Źródło:
Multidisciplinary Aspects of Production Engineering; 2020, 3, 1; 707--719
2545-2827
Pojawia się w:
Multidisciplinary Aspects of Production Engineering
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
CSR reporting as an object of bibliometric analysis of scientific publications
Autorzy:
Sikacz, Hanna
Powiązania:
https://bibliotekanauki.pl/articles/582042.pdf
Data publikacji:
2017
Wydawca:
Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Tematy:
Corporate Social Responsibility (CSR)
integrated reporting
Global Reporting Initiative (GRI)
bibliometric analysis
Opis:
The aim of this article is to present the results of bibliometric analysis of the scientific studies on the issue of corporate social responsibility (CSR) reporting. The analysis allowed us to identify the main territories in the context of the above issues. For the purposes of the analysis were used bibliometric analysis of the data available in the Web of Science database, the analysis of trends in terms of number of publications, the method of co- -occurrence of words and a cluster analysis method and also mind mapping. In the analysis was used software VOSviewer. The analysis led to extending the area of research relating to the issue of corporate social responsibility reporting to the following sub-areas: corporate social responsibility, disclosure of non-financial information, integrated reporting, the Global Reporting Initiative (GRI) standards.
Źródło:
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu; 2017, 474; 160-172
1899-3192
Pojawia się w:
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
CORPORATE SOCIAL RESPONSIBILITY AS A FACTOR INFLUENCING THE DEVELOPMENT OF SOCIAL ACCOUNTING AND ASSESSMENT OF EMPLOYERS
Autorzy:
Krasodomska, Joanna
Powiązania:
https://bibliotekanauki.pl/articles/599710.pdf
Data publikacji:
2013
Wydawca:
Wyższa Szkoła Informatyki i Zarządzania z siedzibą w Rzeszowie
Tematy:
corporate social responsibility
social accounting
employees
students
generation Y
financial reporting
Opis:
The idea of corporate social responsibility (CSR) is based on voluntary responsibility of companies for their operations in economic, social and environmental spheres as well as for ethical behavior. In accounting, it is reflected in the form of social accounting which deals with disclosing information on the organization’s achievements in respect of the CSR concept implementation. During the current economic crisis, company relationships with employees have become the most important of all the issues related to CSR. Additional challenges in this respect are posed by Generation Y comprising the people born after 1980 who enter the labor market. For them, the socially responsible employer is even more important than high earnings. The main aim of this paper is to present the results of the research carried out at the end of 2010 among a group of external students at Cracow University of Economics. The research was conducted one month before the students obtained their Bachelor’s degrees. The survey focused on determining how much knowledge the prospective graduates had about CSR, how important CSR was to them as a criterion for selection of their workplace and how they regarded the inclusion of information on CSR in the framework of the company’s accounting system.
Źródło:
Finansowy Kwartalnik Internetowy e-Finanse; 2013, 9, 1; 12-25
1734-039X
Pojawia się w:
Finansowy Kwartalnik Internetowy e-Finanse
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Reporting to God. The religious background of corporate social responsibility in Islamic enterprises – airlines
Raportowanie Bogu. Religijne podłoże społecznej odpowiedzialności biznesu w przedsiębiorstwach islamskich – na przykładzie linii lotniczych
Autorzy:
Czerny, Małgorzata
Kowalczyk, Magdalena
Powiązania:
https://bibliotekanauki.pl/articles/52777447.pdf
Data publikacji:
2022-12-05
Wydawca:
Stowarzyszenie Księgowych w Polsce
Tematy:
Corporate social responsibility
Islam
ethics
religion
reporting
non-financial indicators
Opis:
Purpose: The aim of the article is to present the role played by ethics and religion in shaping the concept of corporate social responsibility (CSR) on the example of Islam. Therefore, this paper focuses on CSR in Islamic companies and attempts to discover whether Islamic countries are a cultural circle where culture and religion are advantageous when developing CSR. Methodology/approach: A case study was used to determine CSR disclosure in airlines. Findings: The results showed that ethics and philanthropy were important to CSR disclosure in Islamic companies. Religion in Islamic countries has a huge impact on companies disclosing their philanthropical and ethical activities. Practical implications: This paper will better enable academics and practitioners to understand CSR problems in Islamic countries. Our research underlines the role of ethics and religion in the context of CSR. Originality/value: This paper makes an important contribution by highlighting the importance of ethics to CSR in Islam countries and raises the possibility of CSR reporting being adopted in Islamic companies.
Źródło:
Zeszyty Teoretyczne Rachunkowości; 2022, 46(4); 27-50
1641-4381
2391-677X
Pojawia się w:
Zeszyty Teoretyczne Rachunkowości
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Corporate social responsibility (CSR) in the annual reporting of oil companies worldwide – modern business management
Autorzy:
Lulek, Adam
Sadowska, Beata
Powiązania:
https://bibliotekanauki.pl/articles/135128.pdf
Data publikacji:
2020
Wydawca:
Akademia Morska w Szczecinie. Wydawnictwo AMSz
Tematy:
corporate social responsibility
reporting
oil companies
financial statements
investors
CSR
Opis:
Corporate social responsibility (CSR) is the process of finding out the changing expectations of stakeholders and including them in a business management strategy. CSR is a concept of the optional incorporation of social and environmental aspects into the operations of a business entity. The objective of this article is to: (1) present the historical determinants of CSR and its practical dimension; (2) characterize the activities of fuel companies in the light of the publication of CSR information in reports; (3) indicate the information and contents of the annual reports of oil companies – in particular taking account of the information about corporate social responsibility; (4) provide proposals for the structure of a model annual report including information about corporate social responsibility which could be used for the selected oil companies that were investigated. The methods of inductive and deductive reasoning and descriptive analysis, as well as desk research were used in the writing of this article.
Źródło:
Zeszyty Naukowe Akademii Morskiej w Szczecinie; 2020, 61 (133); 108-117
1733-8670
2392-0378
Pojawia się w:
Zeszyty Naukowe Akademii Morskiej w Szczecinie
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Sprawozdawczość niefinansowa
Non-Financial Reporting
Autorzy:
Karlikowska, Barbara
Powiązania:
https://bibliotekanauki.pl/articles/509552.pdf
Data publikacji:
2016
Wydawca:
Akademia Finansów i Biznesu Vistula
Tematy:
Corporate Social Responsibility - CSR
społeczna odpowiedzialność biznesu
Global Reporting Initiative - GRI
sprawozdawczość niefinansowa
sprawozdania finansowe
corporate social responsibility (CSR)
Global Reporting Initiative (GRI)
non-financial
reporting
financial statements
Opis:
Stale rosnące zainteresowanie tematyką społecznej odpowiedzialności biznesu zmusza osoby stojące na czele organizacji do zmiany spojrzenia na prowadzony biznes i zwrócenia szczególnej uwagi na interesariuszy wewnętrznych oraz zewnętrznych. Niestety, analizując raporty poświęcone tej tematyce w odniesieniu do organizacji funkcjonujących w Polsce można odnieść wrażenie, że zagadnienie to nie jest w centrum zainteresowań, ale wraz z napływem kapitału zagranicznego krąg zainteresowanych rośnie z roku na rok. W części pierwszej starano się przybliżyć zagadnienia związane z raportowaniem aktywów niematerialnych, a następnie wskazać na znaczenie GRI. Analizie poddano dostępne raporty poświęcone sprawozdawczości CSR przygotowane przez Forum Odpowiedzialnego Biznesu (FOB) oraz KPMG. Wydaje się, że kierunek sprawozdawczości zintegrowanej finansowej i niefinansowej jest wymogiem czasów i każda organizacja chcąca zaistnieć i utrzymywać się na rynku w warunkach konkurencji powinna podjąć wysiłek związany z przygotowywaniem takich raportów.
The ever growing concern about the subject matters of corporate social responsibility forces the people managing the organisation to change their view of the business being run and to pay a particular attention to internal and external stakeholders. Unfortunately, while analysing the reports devoted to these problems as regards the organisations functioning in Poland, one may have an impression that this issue is not in the limelight, though, with influx of foreign capital, those concerned are more numerous from one year to another. In the first part, the author attempted to bring closer the issues related to reporting intangible assets, then to indicate the importance of GRI. An analysis comprised the available reports devoted to the CSR reporting prepared by the Responsible Business Forum (RBF) and KPMG. It seems that the direction of integrated reporting, financial and non-financial, is the requirement of our times and each organisation, which wants to appear and retain in the market under the conditions of competition, should make efforts related to preparation of such reports.
Źródło:
Zeszyty Naukowe Uczelni Vistula; 2016, 51(6) Ekonomia XIII. Konkurencyjność MSP; 73-85
2353-2688
Pojawia się w:
Zeszyty Naukowe Uczelni Vistula
Dostawca treści:
Biblioteka Nauki
Artykuł
Wyświetlanie 1-15 z 57

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