Raporty społeczne jako uzupełnienie informacji ujawnianych przez spółki giełdowe w Polsce
Social reports as a suplement of information disclosed by public companies in Poland
Author(s): Anna MazurczakSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: social reports; disclosure obligations; public companies
Summary/Abstract: Corporate Social Responsibility is an issue that is gaining its popularity since the end of the XX century, as a result of economic development and globalization. The article describes the disclosure requirements for listed companies in Poland – especially the publication of current and periodic reports. Due to the increasing information requirements of stakeholders, there is a need to broaden the scope of disclosed information about environmental, social and ethical issues in the form of social reports.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2013
- Issue No: 314
- Page Range: 119-129
- Page Count: 11
- Language: Polish