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ECOLOGICAL ACCOUNTING IN POLAND - DIAGNOSIS OF GOOD AND BAD PRACTICES

Marzena Strojek-Filus, Katarzyna Tkocz-Wolny, Aneta Wszelaki

First published: 2017-06-29https://doi.org/10.5593/sgem2017/53/s21.029View metrics

Abstract

Background: With the development of ecological awareness, the demand for financial and non-financial information is growing with regard to an entity's relationship with the environment. The literature presents various opinions on the solutions applied and their effects. Environmental reporting is only partially mandatory in Poland. Environmental information of business entity is generally non-financial and has various forms and scopes. This article aims to analyze and evaluate the state of environmental reporting prepared by companies in Poland in relation to the regulatory area. Methods: The research team used the method of meta-analysis of the literature as well as the method of analysis, deduction and synthesis of Polish and international legal regulations on environmental reporting. Results: The authors emphasize the significance of accounting system for processing and presenting environmental data in the form of financial and nonfinancial statements. Conclusions: The authors report a deficit by companies of environmental disclosure in the financial reports, and too much freedom as to the scope and form of disclosure on non-financial reporting.

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Publication details

Title
ECOLOGICAL ACCOUNTING IN POLAND - DIAGNOSIS OF GOOD AND BAD PRACTICES
Authors
Marzena Strojek-Filus, Katarzyna Tkocz-Wolny, Aneta Wszelaki
Proceedings
SGEM International Multidisciplinary Scientific GeoConference EXPO Proceedings; SGEM2017 17th International Multidisciplinary Scientific GeoConference
Publisher
STEF92 Technology
Year
2017
Pages
233-240
SWS Citekey
Strojek-Filus201721233240
ISSN
1314-2704
ISBN
978-619-7408-10-2
Language
en
Publication type
Conference Paper
Keywords
environmental accountingfinancial statementenvironmental reportingfinancial and non-financial information
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