Społeczna odpowiedzialność przedsiębiorstwa w zarządczych raportach biznesowych
Corporate social responsibility in business management reports
Author(s): Aleksandra FerensSubject(s): Economy
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: social responsibility of business; management environmental reports; integrated reports
Summary/Abstract: Purpose — To present the importance of the environmental managerial report and the integrated report in the implementation of an strategy for corporate social responsibility of enterprise. Research methodology - Analysis of the current literature, literature studies domestic and foreign compact publications, articles, legislation, as well as their own research. Result — The demand for information on the implementation by the social responsibility towards the environment and communities designated redevelopment directions of internal and external reporting. There are many regulations, guidelines, which indicate that it should report both financial and non-financial information, evidence of good practice with respect to the environment. In order to seek the best solutions identification, disclosure and presentation of the effects of the relationship between the company and the external environment is proposed to use for the widest range of management environmental reports and integrated reports, taking into account environment. Originality/value - Critical analysis of legislation and literature. Proposed types and scope of environmental information and clarify issues related to reporting
Journal: Finanse, Rynki Finansowe, Ubezpieczenia
- Issue Year: 2014
- Issue No: 71
- Page Range: 31-41
- Page Count: 11