Wyniki wyszukiwania - BazTech

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ESG reporting framework in Poland – the current state of affairs and perspectives

Tylec Agnieszka

Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska

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2022

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z. 157

609--622

EN

Purpose: The purpose of the article is to systematise and present – against a background of the essence of ESG accounting – the applicable and proposed legal framework for non-financial reporting in Poland. Design/methodology/approach: The article uses qualitative research methods: the method of studying literature and legal acts, the method of analysis and synthesis, as well as the descriptive method and deductive inference. Findings: The results of the literature studies make it possible to conclude that the topic of ESG reporting is not new, but it is gaining importance, and this process will most probably continue. The growing demand and pressure for companies to be more environmentally and socially responsible are accompanied by the efforts that they make to present the best possible information in this area. To some extent, these activities are voluntary, but they are increasingly enforced by legal regulations. Non-financial information is gaining importance for various stakeholder groups, who are increasingly aware and sensitive to environmental, social and corporate governance issues. It, therefore, seems obvious that the disclosure of ESG information – in part voluntary and influencing marketing – is becoming increasingly regulated and necessary. This is evidenced by further EU regulations and their transposition into domestic legislation. Analysis of the regulations already in force and the draft CSRD Directive cited in the article clearly indicates that the European Commission has been increasing the obligations related to ESG reporting in recent years, and they will be further increased in the future. Originality/value: The value of the article is the analysis, synthesis and systematics of issues related to the essence and framework of non-financial reporting (sustainable development) in Poland, including issues related to the currently applicable and proposed European Union legislation.

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Non-financial reporting in Poland – standards and first experience of companies related to the implementation of directive 2014/95/EU

Tylec Agnieszka

Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska

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2020

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z. 144

573--582

EN

Purpose: The aim of the paper is the presentation of the essence of non-financial reporting, the transposition of the Directive into Polish law and, as a result, the extension of mandatory disclosure (including reporting standards). Design/methodology/approach: The article is based on an analysis of literature with the use of analysis method (including the analysis of subject literature, legal acts, reports and studies prepared by various institutions published on the Internet), the descriptive method and graphical data presentation method. Findings: The structure of the study includes the presentation of: the essence of the problem, the scope of mandatory disclosure, standards that may govern its preparation and the initial conclusions resulting from the analyses of reports of companies obliged to report non-financial data. The justification of the need to prepare non-financial reports is provided as the mitigation of information asymmetry that occurs among different stakeholder groups. Non-financial reporting is perceived as a chance to increase knowledge on chances and risks and to analyse and organize the company’s activities. Those types of reports allow to dialogue with stakeholders, build trust and eventually win the competitive advantage. Non-financial reports also form a knowledge database for managers, the use of which increase the effectiveness of management. Originality/value: The analysis, synthesis and systematics of the presented issues (such as the essence, scope and standards of mandatory non-financial reporting) are the value of this article. Its results contribute to further analysis and the result of the analysis should be creation of recommendations for entrepreneurs regarding the choice of non-financial reporting standards, its form and scope.

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The role of human resources in the creation of innovation position of Poland - comparative analysis to EU countries based on SII index

Ostraszewska Zuzanna, Tylec Agnieszka, Vasylyk Sergii

System Safety : Human - Technical Facility - Environment

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2019

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Vol. 1, nr 1

902--911

EN

Because of his knowledge, skills and activities, a man is a causative factor for most processes occurring in modern organizations, and may influence the level of their safety. The ingenuity and creative commitment of a man determines his ability to create and implement innovative solutions, to develop himself and the organization and thus, to reduce business risk. Human resources are one of the factors that positively affect the location of Poland on the EU map of innovation. The aim of this article, on the background of the definitional aspects of innovation and its measurement with the SII index, is to address the issue of the role of these resources in building an innovative position of Poland. Data characterizing the Polish economy were compared with the results of EU countries.