Raportowanie danych w obszarach środowiskowym i społecznym w publicznych spółkach sektora energetycznego
Reporting environment and social datain public companies in energy sector
Author(s): Ewa ChojnackaSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: Report of the management board on operations; CSR; ESG; energy sector
Summary/Abstract: According to law regulations environment and social data can be presented in the Report of the Management Board on operations. The analysis of this report in chosen Polish public companies in energy sector confirms that the reporting level of given issues is different among companies. Some companies prepared the separate part concerning social responsibility but presented activities were not always connected with a company’s strategy given companies did not inform about additional CSR reports. Moreover technical elements of the reports make it impossible to use the search tools. Due to the varied report structure it limits the utility of this reports as the source of nonfinancial information.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2014
- Issue No: 329
- Page Range: 45-53
- Page Count: 9
- Language: Polish