Environmental disclosures in selected documents of energy companies Cover Image

Ujawnienia środowiskowe w wybranych dokumentach giełdowych spółek energetycznych
Environmental disclosures in selected documents of energy companies

Author(s): Barbara Kryk
Subject(s): Business Economy / Management, Financial Markets
Published by: Wydawnictwo Uniwersytetu w Białymstoku
Keywords: informacje środowiskowe; sprawozdanie z działalności; raport środowiskowy; environmental information; activity report; environmental report

Summary/Abstract: The environmental information included in financial statements is insufficient for management purposes, therefore non-financial reporting is required in this regard. The most commonly used forms include activity reports (CSDs) and CSR/environmental reports. Hence, the purpose of this paper is to analyze the scope of environmental information disclosed by listed energy companies (GDDs) after the introduction of CRS 9 and environmental reports in terms of their comparability (intra- and intercompany) as to the degree in which they meet the reporting obligations. The research covers the period of 2014-2016. In the introductory part, the method of literature review and legal studies is applied, while the empirical part offers an analysis of the reports submitted by selected entities, with conclusions of the research reached through an inductive approach. The author indicates which of the studied entities best fulfills the obligations related to environmental disclosures.

  • Issue Year: 88/2017
  • Issue No: 4
  • Page Range: 84-98
  • Page Count: 16
  • Language: Polish