European Union regulatory requirements relating to Sustainability Reporting. The case of Sweden

• Autorzy: Hąbek P. , Wolniak R.
• Języki publikacji: EN

Abstrakty

EN

In this paper the issues of sustainability reporting and particular the regulations in the European Union in this field are presented. In connection with the annual increasing number of published sustainability reports the question raises of whether the practice should be voluntary or mandatory – regulated by law? The first part of the article discusses the existing regulations in the European Union in this area. The second part presents an example of the solutions adopted in one of the Member States.

Słowa kluczowe

EN

sustainability reporting; CSR; regulations; Directive 2006/46/EC; GRI Guidelines

• Wydawca: Wydawnictwo Naukowe Akademii Morskiej w Szczecinie
• Czasopismo: Zeszyty Naukowe / Akademia Morska w Szczecinie
• Rocznik: 2013
• Tom: nr 34 (106)
• Strony: 40--47
• Opis fizyczny: Bibliogr. 36 poz., rys., tab.

Twórcy

autor

Hąbek P.

• Silesian University of Technology, Faculty of Organization and Management Institute of Production Engineer ing 41 - 800 Zabrze, ul. Roosevelta 42

autor

Wolniak R.

• Silesian University of Technology, Faculty of Organization and Management Institute of Production Engineer ing 41 - 800 Zabrze, ul. Roosevelta 42

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