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Prezentowanie informacji na temat społecznej odpowiedzialności w sprawozdawczości zewnętrznej przedsiębiorstw

Author(s): Arleta Szadziewska / Language(s): Polish Issue: 329/2014

Presenting reliable environmental and social information in external reports is a very important issue. It allows companies to build transparent and trust-based relationships with their stakeholders, and thus to improve competitiveness in the changeable market. Taking the above into consideration, the aim of this paper is to show some ways of presenting social responsibility information in corporate external reporting and proposals to include these aspects in the integrated report.

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Analiza kosztów transakcyjnych instrumentów ochrony środowiska w wybranym przedsiębiorstwie

Author(s): Justyna Dyduch / Language(s): Polish Issue: 329/2014

Transaction costs are a financial burden for firms and therefore should be in the area of interest not only of environmental economics, but of environmental finance as well. The aim of the article is to identify, measure and compare transaction costs of three instruments of environmental protection: ecological charges, integrated permits and emission rights borne by a selected firm. The attention is paid to methodological difficulties in the comparative analysis of these costs.

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Zrównoważony rozwój systemu elektroenergetycznego Polski – analiza opłacalności i możliwości rozwoju energetyki odnawialnej

Author(s): Magdalena Ligus / Language(s): Polish Issue: 329/2014

The paper tries to assess the effectiveness and the possibility of development of renewable energy sector in Poland. The conducted analysis of levelized cost of energy (LCOE) and the projected auctioning system analysis show that in the auctioning system biomass technologies, also co-firing, will compete only with wind farms. The draft on the RES Act will not develop small- and micro-scale RES technologies and will not enhance the energy security. It will not correctly realize the goals of directive 2009/28/WE, also the sustainable development of RES.

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Znaczenie informacji środowiskowych pochodzących ze sprawozdawczości spółek paliwowych dla inwestorów giełdowych

Author(s): Adam Lulek / Language(s): Polish Issue: 329/2014

Environmental information presented in the reports of fuel corporations is not sufficient for stock exchange investors. The purpose of the article is to demonstrate that the environmental information is important for decisions made by stock exchange investors. Quality useful environmental information is needed for investors to make better decisions. It could be possible if fuel corporations start to publish more extensive information referred to influence on environment and risk associated with this problem. Thanks to the fact, investors would make well-aimed decisions on the stock exchange.

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Relacje inwestorskie i raportowanie kapitału intelektualnego

Author(s): Karolina Kwiecińska / Language(s): Polish Issue: 329/2014

One of the objectives of investor relations is to provide information to investors. According to the modern approach to investor relations, companies should make as many disclosures as possible. Intellectual capital plays an increasingly important role in building competitive advantage of modern companies. Information about intellectual capital is disclosed to a small extent in the financial reporting. Companies, however, may decide to voluntarily disclose information about their intellectual capital. The purpose of this article is to present intellectual capital as a new area of reporting.

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Stosunek do standardów etycznych w biznesie w opiniach pracowników księgowości trójmiejskich przedsiębiorstw

Author(s): Aldona Uziębło / Language(s): Polish Issue: 329/2014

The study has two purposes: determining the ratio to ethical standards in the business of employees of accounting department of chosen Tricity enterprises as well as the evaluation of the usefulness of trainings in professional ethics for perceiving of legitimacies introducing such standards. The research was conducted among participants in specialist professional courses in the form of questionnaire. In order to examine the connections between chosen questions a test of the chi-square independence and corrected rate of the contingency C-Pearson were applied. In the course of the questionnaire survey employees of the accounting department indicated replies to appreciate by them the role of ethical standards in business. However, an essential connection of finished trainings in professional ethics for perceptions of the legitimacy of introducing such standards was not detected. Repeating examining among more people perhaps would allow to draw other conclusions.

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Etyka w rachunkowości jako niezbędny element zrównoważonego rozwoju przedsiębiorstwa i bezpieczeństwa obrotu gospodarczego

Author(s): Jolanta Wiśniewska / Language(s): Polish Issue: 329/2014

Globalisation and development of market economy affect the need for connecting business practices with the principles of ethics. Good quality of information generated by accountancy is the reason why people involved in accounting have to act ethically. The purpose of this article is to present, on the basis of the results of empirical studies, risks arising from non-compliance with the rules of ethics in accounting for the sustainable development of the enterprise and security of business transactions. To achieve this objective, the following research methods were used: the study of the specialist literature as well as the analyses of legislation and international research on compliance with ethics and the occurrence of fraud in business in the years 2008-2012.

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Rachunkowość społeczna – perspektywa światowa i krajowa

Author(s): Joanna Krasodomska / Language(s): Polish Issue: 329/2014

Social accounting evolved as a scientific discipline in the United States in the 1970s. It underlines the need to inform stakeholders not only about the financial results of the company, but also about the social and environmental consequences of its operations. The paper discusses the development of social accounting in the world and in Poland.

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Rachunkowość na rzecz zrównoważonego rozwoju

Author(s): Marta Mazurowska / Language(s): Polish Issue: 329/2014

The natural implication of growing importance of sustainable development and Corporate Social Responsibility was the need to develop a system of accounting solutions, which could provide information on the methods and results of the implementation of the above concepts in economic entities. The purpose of this article is to present the origin of the concept of sustainable development and its impact on accounting. The text elaborates on the genesis of the concept of sustainable development and CSR. Further attention is focused on the role of accounting in the implementation of the above-mentioned ideas and highlights the related dilemmas.

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Znaczenie zarządczej rachunkowości odpowiedzialności społecznej w przedsiębiorstwie

Author(s): Beata Zyznarska-Dworczak / Language(s): Polish Issue: 329/2014

This article aims the analysis of the essence of management accounting in socially responsible company. It shows the effect of changes in external reporting on the change in the nature of management accounting and the need for its participation in reporting the results of corporate activities for sustainable development. Based on the author’s attempts to formulate the definition of managerial social responsibility accounting, the role of management accounting in the implementation of Corporate Social Responsibility policy is analyzed. The analysis was conducted using the method of descriptive analysis, with the help of the literature study.

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Odpowiedzialność społeczna jako determinanta tworzenia zasobów niematerialnych przedsiębiorstwa

Author(s): Melania Bąk / Language(s): Polish Issue: 329/2014

Non-material resources of an enterprise, focused on knowledge and information, constitute the crucial components of its assets, even though they are not presented in accounting system. Their diverse and multifunctional nature results in their impact on an enterprise market value and its market position. The existence of non-material resources depends on many factors, among which the following can be listed, e.g.: macroeconomic and microeconomic factors as well as social and environmental ones. CSR, understood as the concept/idea of the performed operations, represents at the same time the determinant for establishing and creating non-material resources, e.g. reputation and image. Each CSR area, i.e. economic, sociological, ecological and ethical, exerts an impact on the particular components of non-material resources. Emphasis should be placed on the ethical dimension recognized as the beginning of development about social responsibility, which simultaneously refers to all the remaining CSR areas.

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Finansyzacja gospodarki wyzwaniem dla rachunkowości

Author(s): Aldona Kamela-Sowińska / Language(s): Polish Issue: 329/2014

The main purpose of this article is to draw attention of the scientific community involved in the accounting, accountants and auditors to a new economic phenomenon which is financilisation. There is growing lack or an inadequate response of accounting to its users demands, resulting in a reduction of trust to the accounting system and reports generated by it. This article is an attempt to find accountancy solutions in response to a growing phenomenon in the global economy which is financilisation. The author also puts an original thesis about the genesis of financilisation.

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Zintegrowane sprawozdanie przedsiębiorstwa jako narzędzie komunikacji z interesariuszami

Author(s): Elżbieta Izabela Szczepankiewicz / Language(s): Polish Issue: 329/2014

This article presents the factors affecting the evolution of the traditional financial reporting towards integrated reporting and the integrated report Polish models of socially responsible companies. This paper presents the essence of the process of integration of information constituting the market value of the enterprise in the reporting business as well as an integrated model of socially responsible company reports. The paper compares the integrated statements: LOTOS S.A. Group, TAURON Polska Energia Group and RWE Group.

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Etyczny wymiar rachunkowości

Author(s): Ewa Hellich / Language(s): Polish Issue: 329/2014

The article deals with a description of the relationship between ethics and accounting, which is widely discussed today. The accountants with appropriate competencies and observance of the rules of professional ethics are needed. Moral intensity, framing of professional group and social expectations are complementary elements of social process in which professional ethics acts.

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Informacje o środowisku w systemie rachunkowości

Author(s): Joanna Antczak / Language(s): Polish Issue: 329/2014

The environmental accounting enables reflecting accurately and precisely activi- ties and the performance of a given economic entity as well as the environmental impact notwithstanding the endeavors related to the environment protection. The environmental accounting results in generating reports providing information which enables the enhancement of the entity’s economic and ecological outcome. Reports should provide a transparent and complete information on activities taking place in a given economic entity in the defined reporting period.

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Koncepcja wskaźnika syntetycznego do oceny sytuacji finansowej powiatów

Author(s): Paweł Dziekański / Language(s): Polish Issue: 329/2014

Efficiency and transparency of financial management processes of territorial units depend among others, by clearly defined goals and properly conducted financial management. The financial condition of local government is primarily determined by the size and compatibility at the time of revenue and expenditure. During the period considered poviats improved their position or their situation did not change. However, it may be noticed the existence of disparities in the financial condition of poviats. The comparison of the level of synthetic indicator with the nature of the poviat indicates that Staszow, Skarżysko and Kielce poviats are in the best financial condition and Pinczow, Jedrzejow and Kazimierz poviats are in the worst financial condition.

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Ewidencja kosztów ekologicznych w układzie rodzajowym i funkcjonalnym

Author(s): Beata Gostomczyk / Language(s): Polish Issue: 329/2014

The purpose of this article is to make an attempt to classify the costs resulting from the pro-ecological activities of enterprises. The article distinguishes records of environmental costs by their type and functionality presenting the characteristics of accounts in each of these systems and their links with other accounts. The purpose of this article is to present records of environmental costs by their type and functionality. The methodology of research is the analysis of the available literature and comparative analysis of standard accounts.

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Problemy pomiaru społecznej odpowiedzialności biznesu

Author(s): Anna Nowak / Language(s): Polish Issue: 329/2014

The objective of the article is to present the main aspects and issues related to the measurement of the value of Corporate Social Responsibility (CSR). To achieve this aim, the author analysed the literature on the subject and a part of the research related to the methods of measurement of the effect of CRS on the enterprise value. The research showed that CSR grows in strategic importance in a business activity, thus the measurement of its material effects became crucial. However, the coherent concept of measurement of the effect of CRS on the enterprise value is yet to be developed.

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Sprawozdawczość środowiskowa w branży motoryzacyjnej

Author(s): Anna Balicka / Language(s): Polish Issue: 329/2014

The article presents considerations on environmental reporting in the automotive industry. The main objective of this paper is to propose changes in the scope and method of presenting the information disclosed by the company in the field of automotive environmental reporting. The study has been subjected to environmental reporting of thirteen largest automotive companies. The following research methods have been used: literature studies, analysis of documents, synthesis, induction and inference. The article diagnoses and presents the state of environmental reporting practiced in automotive companies and recommends changes that can be made in the scope and method of presenting information in the reports of environmental units of automotive industry.

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Cel i zadania rachunkowości rolniczej w procesie zrównoważonego rozwoju gospodarstw wiejskich

Author(s): Tomasz Kondraszuk / Language(s): Polish Issue: 329/2014

The aim of this paper is to present the role and tasks of agricultural accounting under the realization of the idea of sustainable development. Adopted in economic and agricultural literature in our country, the definition of agricultural accounting allows for the recognition of any changes occurring in the course of business, so not only valuable, but also quantitative and qualitative. Economic accounting and financial accounting deal with measurement and records of these volumes. According to IAS 41 “Agriculture “ agricultural activity is the management of the biological transformation of living plant and animal organisms. Sustainable development will include measures to create the best possible conditions for their existence, while maintaining the principles of “good agricultural practice “ and animal welfare requirements. Agricultural accounting is designed to measure and disclose holdings achievements in both the biological processes of production and financial-economic results of operations.

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