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ECOLOGICAL ACCOUNTING IN POLAND - DIAGNOSIS OF GOOD AND BAD PRACTICES
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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References15
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