Certyfikaty zrównoważonego rozwoju w raportowaniu niefinansowym. Szansa na zrównoważoną transformację rynku?
Sustainability certificates in non-financial reporting. An opportunity for a sustainable transformation of the market?

Author(s): Krzysztof Warych
Subject(s): Economy, Supranational / Global Economy, Business Economy / Management, Micro-Economics, Energy and Environmental Studies, Economic policy, Environmental and Energy policy, EU-Approach / EU-Accession / EU-Development, Accounting - Business Administration, Business Ethics, Green Transformation
Published by: Wydawnictwo Uniwersytetu Ekonomicznego w Poznaniu
Keywords: sustainable development;non-financial reporting;listed companies;sustainability certificates;
Summary/Abstract: The aim of this chapter was to explain what role information about sustainability certificates can play in the non-financial reports of companies according to Corporate Sustainability Reporting Directive. The non-financial reports of selected companies of the Warsaw Stock Exchange were analysed. On this basis, it was found that enterprises willingly report on the certificates they have obtained. It was identified that the above information primarily serves to authenticate sustainable practices and may have a direct impact on the assessment of companies’ non-financial reports. They also serve as an essential element of stock exchange announcements and thus building relationships with stakeholders and investors.

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