Polityka rachunkowości w zakresie ładu korporacyjnego zrównoważonego rozwoju
Accounting policy for corporate governance and sustainable development

Author(s): Joanna Błażyńska
Subject(s): Economy, Business Economy / Management, Micro-Economics, Economic policy, Environmental and Energy policy, Management and complex organizations, Economic development, EU-Accession / EU-DEvelopment, Accounting - Business Administration, Marketing / Advertising, Business Ethics, Globalization
Published by: Wydawnictwo Uniwersytetu Ekonomicznego w Poznaniu
Keywords: ład korporacyjny;polityka rachunkowości w zakresie ładu korporacyjnego;zrównoważony rozwój;
Summary/Abstract: Corporate governance describes the principles, relationships and processes under which an entity is managed and its management bodies are controlled. The aim of the chapter is to assess the accounting policies of listed companies from the point of view of their compliance with good corporate governance practices for sustainable development. Using the source analysis method, the essence and legal basis for shaping corporate governance policy are presented. During the empirical study, five main thematic areas of non-application of corporate governance principles by companies listed on the Warsaw Stock Exchange in the WIG-ESG index were identified: (1) diversity policy towards the management board and the supervisory board, (2) reporting of ESG areas, (3) organization of the general meeting meetings, (4) remuneration of the supervisory board and managerial shares, (5) organization of internal audit.

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