Bioróżnorodność w sprawozdaniu finansowym na przykładzie uprawy łubinu żółtego
Biodiversity in the Financial Statements for the Cultivation of Yellow Lupine

Summary/Abstract: The preoccupation with the impact of agricultural activities on the environment givesrise to the need to broaden the scope of disclosures on the biodiversity in the financial statements.Moreover, the diversity of agricultural activities makes it difficult to reflect economic eventstaking place under agricultural enterprises in the accounting books, especially to determine thebiodiversity and its value. The first part of the paper sets out the need to extract information on thebiodiversity on the basis of the applicable legal regulations. The second part describes the researchmethod applied to accomplish the paper objective. Then, the last one provides the research results.

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