Title:

Reporting of environmental information in the largest banks in Poland. Scope, measurement, formal and legal conditions

Group publication title:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

Title in english:

Research Papers of Wrocław University of Economics

Creator:

Zabawa, Justyna

Subject and Keywords:

corporate social responsibility ; non-financial reporting ; bank ; environmental responsibility ; CSR ; odpowiedzialność środowiskowa ; raportowanie niefinansowe

Description:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2018; Nr 520; s. 150-157

Abstrakt:

The main goal of the article is to present the scope and diversity of pro-environmental information reporting in the five largest banks in Poland according to the balance sheet total at the end of 2016. Non-financial reports of the largest banks have been analysed over the last two financial years, 2015–2016. The publication presents formal and legal requirements (Directive 2014/95 EU, Article 49 of the Accounting Act, National Accounting Standard No. 9), which determines the necessity of reporting such information by public interest entities, such as modern banks. Attention was also given to the way environmental information is reported in the above-mentioned banks (with particular reference to the GRI standard). The methods employed during the preparation of the publication include: critical analysis of the literature, including domestic and foreign publications in the area of corporate social responsibility, and the analysis of non-financial reports of the largest Polish banks

Publisher:

Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

Place of publication:

Wrocław

Date:

2018

Resource Type:

artykuł

Format:

application/pdf

Resource Identifier:

doi:10.15611/pn.2018.520.13

Language:

eng

Relation:

Social Responsibility of Organizations Measurability of Social Impact ; Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2018; Nr 520

Rights:

Pewne prawa zastrzeżone na rzecz Autorów i Wydawcy

Access Rights:

Dla wszystkich zgodnie z licencją

License:

CC BY-NC-ND 3.0 PL

Location:

Uniwersytet Ekonomiczny we Wrocławiu