Zakres ujawnień informacji w sprawozdaniu z działalności
Scope of disclosing informationin annual activity reports
Author(s): Edward NowakSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: annual activity report; disclosing of information; company development
Summary/Abstract: Information on economic activities of enterprises is of great interest for various company stakeholders. They expect information which may be of practical use for the purpose of evaluating company development in various areas of economic operation. The annual activity report, a supplement to the annual financial report, is an important source of this type of information. It provides, in particular, detailed account of information on company development, its environmental strategy and its employment strategy. This paper presents an evaluation of informative capacity of annual activity report documents, from the viewpoint of company stakeholders. The main focus is put on economic information on company development in various areas of company activities.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2014
- Issue No: 329
- Page Range: 241-249
- Page Count: 9
- Language: Polish