Publication
IMPLEMENTATION OF THE PROVISIONS OF DIRECTIVE 2014/95/EU ON DISCLOSURES IN THE FIELD OF CORPORATE SOCIAL RESPONSIBILITY IN THE ENTERPRISE-S ACCOUNTING PRACTICE ON THE EXAMPLE OF A SELECTED LISTED ENTITY
(STEF92 Technology, 2019-06-20, Aneta Wszelaki)
Show more
Background: The group of recipients of enterprises? financial statements is gradually growing on the European and national scale, as well as their expectations towards the information quantity and quality. They also expect increasingly detailed information on enterprise?s impact on the environment (CSR), which translates into an increase in non-financial information disclosures. The European Union has engaged in promoting CSR reporting, both for the social good and raising the competitiveness and innovation of Eur...
Cartography and GIS2019