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1
Content available remote Szacowanie potencjału bioodpadów w przykładowej gminie
PL
Krajowy Plan Gospodarki Odpadami 2028 stawia cele i zadania również w zakresie zapewnienia selektywnego zbierania bioodpadów od mieszkańców i zwiększenia recyklingu organicznego przez upowszechnianie kompostowania przez mieszkańców bioodpadów „u źródła”. Wytyczne Unii Europejskiej zobowiązują do sprawozdawczości i wskazują na dwie metody pozyskania danych: metodę pośrednią i bezpośrednią (w tym ankietę). Faktyczny pomiar wkładu do procesu recyklingu lub jego materiału wyjściowego nie zawsze jest możliwy, dlatego zwraca się uwagę na otrzymanie wysokiego poziomu wiarygodności danych. W roku 2023 podjęto próbę oszacowania masy bioodpadów i czynników mających na nią wpływ, w oparciu o próbę ankiet w gminie Słomniki. W gminie Słomniki było zarejestrowanych 3689 gospodarstw, z czego 2709 zadeklarowało prowadzenie kompostowania. Uzyskano 30 odpowiedzi grupy osób deklarującej kompostowanie oraz 15 odpowiedzi osób niedeklarujących kompostowania. Przeprowadzone badania ankietowe wskazują na duże zróżnicowanie szacowanej masy wytwarzanych bioodpadów zarówno w grupie w obu grupach. Istnieje duże prawdopodobieństwo niedoszacowania masy bioodpadów na poziomie gminy, obliczone z uwzględnieniem składu morfologicznego i masy wytworzonych odpadów. Niedoszacowanie masy bioodpadów może wynikać z praktyki mulczowania trawy, który to proces deklarowało co najmniej 20% ankietowanych.
EN
National Waste Management Plan 2028 comprises goals and tasks also in the field of selective collection of bio-waste from residents as well as increased organic recycling by promoting composting of bio-waste by residents "at the source". European Union guidelines require reporting and present two methods of obtaining data: indirect and direct (including surveys). Actual measurement of the input or output from the recycling process is not always possible and therefore attention is paid to the high level of confidence in the data. In 2023, an attempt was made to determine the mass of bio-waste and factors which influence it, based on surveys in the Słomniki commune. In the Słomniki commune 3689 farms were established, of which 2709 declared composting activities. There were 30 responses of groups of people declaring composting and 15 responses of people who did not declare composting. Conducted survey researches showed high diversity of estimated mass of bio-waste generated in both groups. There is high probability of underestimating the mass of bio-waste at the municipal level, calculated taking into account the morphological composition and mass of waste generated. The underestimation of the mass of bio-waste may result from grass mulching practices, which were declared by at least 20% of respondents.
2
Content available Judicial reporting as a guarantor of the rule of law
EN
Purpose: is to show judicial reporting in relation to the rule of law. The text focuses on the considerations and analysis of the relativity of judicial reporting to the rule of law as a kind of values and subjective rights of civil society. An additional assumption is to indicate the essence of the issue in an interdisciplinary perspective, drawing attention to its importance, multidimensionality, connection and social significance, leaving room for own research. Design/methodology/approach: The research method used in the article is the analysis of scientific studies, supplemented by the author's observations and experience. The research procedure included a review of Polish and foreign literature, an analysis of legal acts and court decisions, a case study and deductive reasoning. The above text evokes, in the author's opinion, a separate understanding and application, more and more commonly, also by journalists, of the concepts of justice, the rule of law and law. Findings: A high level of influence of judicial reporting on the rule of law has been demonstrated. Great demand for this type of message and its values, which should be implemented by the rule of law - judgments of common courts, to be considered the most desirable form of the system. Social development in the face of values as an interdisciplinary concept in terms of direction and field allows you to maintain what is with what should happen in the future. It is important not only what intentions people have, but also what competences they have and according to what values they operate. The conducted analysis shows that the correctness of the message and the understanding of the meaning of the rule of law in the area of law are important and vice versa. An autocratically governed society can be fully governed by law, the courts can issue judgments and the court rapporteurs publicly present them, which does not necessarily mean that we are dealing with the rule of law and the rule of law. Research limitations/implications: Limitations of the obtained results may result from a limited text sample, small text size. Originality/value: The presented research and conclusions provide practical tips not only to people of science, but above all to average citizens, mainly those who are not aware that the world of values surrounds people, but depends on them, what values they pay attention to and to which he remains indifferent. Man has the freedom to choose what suits him best, but is rarely able to use it rationally and in an appropriate form and time. Among values, man does not have to do anything and can do much. The less complex and understandable the forensic message, the closer to the concept of simple principles of human life and action. Every aspect of judicial reporting contributes to strengthening the rule of law in the spirit of a democratic rule of law. Like the world to the world, there were processes and comments, and what resulted from them socially (...).
EN
Purpose: The involvement of enterprises in corporate social responsibility (CSR) reporting is one of the most important aspects of contemporary business ethics. The purpose of the study is to examine the perception and knowledge of employees who work in enterprises declaring and to record their observations in case of CSR, its reporting and greenwashing phenomenon. Design/methodology/approach: The article presents a pilot study. A partially categorized interview method was used. The interview was divided into three parts: Part I – Employee satisfaction with work in an organization that declares to act socially responsible. Part II is connected to an employee's view of the corporate social responsibility of the organization in which he works. Part III – the concept of corporate social responsibility and greenwashing. Additionally the survey was conducted. All data was collected and conclusions were drawn. The research sample consisted of 10 people who were interviewed and among whom a survey was conducted. All respondents work in enterprises that declare and report corporate social responsibility. Findings: The vast majority of employees of enterprises are aware of issues related to CSR reporting. They also know the concept of greenwashing. However, the soft aspects related to informing employees about CSR and reporting are problematic. Research limitations/implications: The main limitation of this paper is research sample, which was 10 respondents/participants of survey/interviews. However, it should be remembered that this is a pilot study that is to initiate research on a larger scale. Practical implications: The results of the study proposed in the article, which would be conducted on a larger scale, may provide a picture of the insights of employees directly involved in the business process declared as socially responsible. This may allow determining the most important factors for the organization, which determine the satisfaction and commitment to work of people employed in socially responsible enterprises. Also their work efficiency, commitment to building organizational culture and conviction to the values well-established in the company can be improved Originality/value: On the basis of the literature analysis, it can be noticed that research on the perception of CSR mainly relates to building the non-financial value of enterprises or consumer perceptions/attitudes. On this basis, a research gap was identified in the field of knowledge and CSR perception and job satisfaction of employees actively participating in socially responsible business processes or CSR reporting.
EN
Purpose: The article is an attempt to look at the current state of non-financial information reporting of selected listed companies in order to indicate the area of disclosures and their mutual relationships. Design/methodology/approach: Research methods used in the article are based on the analysis of applicable legal acts, application of the comparison and inference methods. Findings: The non – financial data statement as a new element of financial statements is an innovative approach to data reporting for many entities. It is a confirmation of the changes brought by competition, the need to maintain and care for the position on the market. The lack of uniform reporting rules makes it difficult to analyse them. Originality/value: The statement/report on non-financial information will maybe build its value based on the use of recognized GRI standards. Perhaps their content will better understand the financial statements' stakeholders of the relationship between the financial data.
EN
Corporate social responsibility (CSR) is the process of finding out the changing expectations of stakeholders and including them in a business management strategy. CSR is a concept of the optional incorporation of social and environmental aspects into the operations of a business entity. The objective of this article is to: (1) present the historical determinants of CSR and its practical dimension; (2) characterize the activities of fuel companies in the light of the publication of CSR information in reports; (3) indicate the information and contents of the annual reports of oil companies – in particular taking account of the information about corporate social responsibility; (4) provide proposals for the structure of a model annual report including information about corporate social responsibility which could be used for the selected oil companies that were investigated. The methods of inductive and deductive reasoning and descriptive analysis, as well as desk research were used in the writing of this article.
EN
A socially responsible company should take responsibility for its impact but also take care of the impact throughout its supply chain. Its perspective must be wider than only its own practices. Supplier development process can be used to spread socially and environmentally responsible practices across the supply chain. The aim of the paper is to identify and classify the socially responsible activities practised by the car producers and dedicated to their suppliers. In the paper sustainability reports of seven automakers were analysed. The authors used the technique of content analysis. The socially responsible practices dedicated to suppliers was classified into three dimensions and four categories. All of the automakers disclose information in their sustainability reports on socially responsible practices focused on their suppliers. However, the practices differ in terms of dimension and the area of CSR applied.
EN
Changes occurring in the conditions under which local government units function require the adaptation of the type, scope and frequency of information provided that is used in decision-making processes. In business entities, relevant information used in management is provided by the accounting department and in particular its last stage of reporting. The current accounting system of territorial self-government units is simplified and directed towards the implementation of budgetary tasks and the maintenance of budgetary discipline. Accordingly, the information contained in those companies' reports is incomplete and insufficient for management purposes. Therefore, it would be necessary to transform this system in order to improve the use of information generated in the management process.
EN
Since modern enterprises have to challenge increasing social and economical expectations, including health and safety assurance, authors of the article attempt to formulate general guidelines for companies that want to decrease number of accidents and increase occupational safety level. The authors also attempted to verify the theory of the accident pyramid formulated by Heinrich, through the study of the relationship between the number of accidents at work and the number of registered near-misses in the selected company.Since modern enterprises have to challenge increasing social and economical expectations, including health and safety assurance, authors of the article attempt to formulate general guidelines for companies that want to decrease number of accidents and increase occupational safety level. The authors also attempted to verify the theory of the accident pyramid formulated by Heinrich, through the study of the relationship between the number of accidents at work and the number of registered near-misses in the selected company.
10
Content available Zasady kodeksu JORC
PL
Przedstawiono podstawowe wymagania odnośnie osoby kompetentnej i etyki zawodowej, etapy wykazywania zasobów i zasady ich klasyfikacji. Wymagania odnośnie treści raportów.
EN
Basic exigencies for Competent Person, resources and reserves stages and reporting rules are presented.
PL
Polskie wymagania odnośnie dokumentowania złóż i ich zasobów, co do zasady są identyczne z formułowanymi w kodeksie JORC. Klasyfikacja stopnia rozpoznania zasobów (Resources), jest podobna w obu systemach: polskim i JORC. Zasadnicze różnice występują między Projektem zagospodarowania złoża a raportem dotyczącym zasobów przewidzianych do wydobycia - wydobywalnych (Reserves), sporządzanym według wymagań kodeksu JORC. Różne cele dokumentowania złóż i ich zasobów w systemie polskim i raportów JORC powodują, że bezpośrednia transformacja polskiej klasyfikacji zasobów do kodeksu JORC nie jest możliwa. Podstawową trudność w harmonizacji polskiego systemu dokumentowania złóż z systemem JORC stanowią zmiany kryteriów kwalifikowania zasobów bilansowych w systemie polskim. Istnieje możliwość ich harmonizacji po dokonaniu nieodzownych modyfikacji systemu polskiego i stosowanie ich równolegle, w zależności od potrzeb.
EN
Polish system of mineral resources reporting and JORC Code based are generally comparable. Resources classification according to the geological assurance is same in the both. They differ by the mode of reserves reporting. Different designation of resources and reserves data and. the variation of criteria defining resources, used in Poland make their direct mutual transformation not possible The harmonization and parallel utilization of the both would be possible if the polish system is modified accordingly.
PL
Celem artykułu jest prezentacja współczesnych trendów w obszarze raportowania wykreowanej w przedsiębiorstwach wartości dodanej. W artykule wskazano na potrzebę wykorzystywania „czwartego sprawozdania finansowego” dla zapewnienia realizacji oczekiwań wszystkich interesariuszy, zgodnie z koncepcją zrównoważonego rozwoju. W publikacji określono, dla kogo w przedsiębiorstwach tworzona jest wartość oraz w jaki sposób następuje jej rozdysponowanie. Dodatkowo, przedstawiono przykłady aktualnie stosowanych metodologii, wykorzystywanych na potrzeby określenia kierunków dystrybucji wartości dla jej beneficjentów. Wykorzystana metodyka badawcza bazuje na porównaniu zaprezentowanych metodologii podziału wartości i poddaniu ich krytycznej ocenie na potrzeby stworzenia transparentnego systemu raportowania wyników.
EN
The aim of the article is to present contemporary trends in the area of reporting of created value added in enterprises. The article pointed out the need to use 'fourth financial statements' to ensure the implementation of the expectations of all stakeholders, compatibly with the concept of sustainable development. In the publication defined the stakeholders and showed the ways of distribution of value creation. Additionally, it was presented the current examples methodologies, adapted for determining the directions of the value distribution for its beneficiaries. The research methodology based on a comparison of the presented methodology of value distribution and subjected to critical evaluation on the need to create of transparent reporting system.
13
Content available remote Evaluation and reporting of CSR in the SME sector
EN
This article is an attempt to propose a CSR evaluation and CSR reporting model in small and medium-sized enterprises. Special attention was given to trends which reveal the need for CSR development in practice with particular emphasis on efficiency - understood in two aspects: first one related to social welfare and sustainable development and the second one as a competitive advantage. The new approach is based on a flexible tool for the evaluation and reporting of CSR, which also acts as a reference model for improvement of responsible entrepreneurship. An evaluation model, ESG risks catalog for manufacturing companies and a tool for monitoring and reporting of ESG risks were developed. Further work will include refinement of the method of evaluation model, including reporting tools and ESG risks catalogs for other sectors.
PL
W artykule zaproponowano koncepcję modelu ewaluacji i raportowania CSR w małych i średnich przedsiębiorstwach. Zwrócono szczególną uwagę na uwarunkowania, z których wynika potrzeba rozwoju koncepcji CSR w praktyce ze szczególnym uwzględnieniem orientacji na efektywność rozumianą w dwóch aspektach: dobrobytu społecznego i zrównoważonego rozwoju oraz wykorzystania koncepcji do budowania przewagi konkurencyjnej. Zaproponowano podejście oparte na elastycznym narzędziu do ewaluacji i raportowania CSR, które pełni również funkcję wystandaryzowanego modelu referencyjnego, dla określania kierunków doskonalenia odpowiedzialnej przedsiębiorczości. Opracowano model ewaluacyjny, katalog ryzyk ESG dla przedsiębiorstw produkcyjnych oraz narzędzie do nadzoru i raportowania ryzyk ESG. Dalsza praca nad metodą obejmie uszczegółowienie modelu ewaluacyjnego oraz opracowanie narzędzia do raportowania całej ewaluacji oraz wypracowaniu katalogów ryzyk ESG dla pozostałych sektorów.
PL
Głównym zadaniem stosowanego obecnie w Polsce systemu dokumentowania zasobów jest jedynie zinwentaryzowanie kopalin (surowców mineralnych), gdyż nie uwzględnia on aspektów technicznych i ekonomicznych wydobycia kopaliny. Międzynarodowe standardy dotyczące wykazywania zasobów złóż wymagają osiągnięcia możliwie najbardziej wiarygodnych wyników z bieżących prac rozpoznawczych, co w połączeniu z wnikliwą i szczegółową weryfikacją danych archiwalnych oraz modelowaniem złoża przy użyciu technik komputerowych pozwala na minimalizację ryzyka związanego z niepewnością wyników rozpoznania złoża. Modyfikacja zasad dokumentowania złóż w polskim systemie prawnym i dostosowanie ich do wymagań międzynarodowych rynków finansowych (instytucji finansowych) mogłoby znacznie uatrakcyjnić inwestycje w polskim sektorze poszukiwawczo-rozpoznawczym i górniczym.
EN
The main purpose of the currently used geological resources reporting system in Poland is only inventory of mineral resources, because it does not consider the technical and economic aspects of the mining of mineral deposit. International standards for geological resources reporting require achieving of the most reliable results from ongoing geological exploration. In conjunction with a thorough and detailed verification of historical data and digital modeling of the mineral deposit allows for minimalization of the risk associated with the uncertainty of exploration results. Modification of geological resources reporting rules in the Polish legal system and adapt them to the requirements of international financial markets (institutions) could make investments in the Polish exploration and mining sector much more attractive.
EN
The article raises an important issue concerning the reporting systems which are used in transport companies. Research conducted by the author focused on the reporting system which functions in maintenance service station of one of the largest road transport operators in Poland. The goal of this article is to analyze the current reporting system in force in the audited company and to develop a model solution, supporting the management of vehicles maintenance performance. Prepared model should incorporate the concept of controlling.
PL
W KGHM „Polska Miedź" SA O/ZG „Polkowice-Sieroszowice" zaprojektowano i wdrożono system informatyczny eRaport. Jego podstawowy cel to usprawnienie raportowania przez zastąpienie wypełnianych odręcznie przez dozór raportów zmianowych elektronicznymi odpowiednikami. Dostępne na dole kopalni - możliwie najbliżej miejsca pracy komputery, pozwalają na zasilanie serwerów w dane, które następnie udostępniane są współpracującym jednostkom organizacyjnym zakładu górniczego do celów sprawozdawczych i analitycznych.
EN
At KGHM „Polish Copper" SA/ „Polkowice-Sieroszowice" copper mine an eReport information system was designed and implemented. Its primary goal is to improve reporting by replacing handwritten reports supervisory staff on a given work shift with electronic reports. Computers available underground in the mine - located as close to the workplace as possible - allow you to provide servers in the data, which are then made available to the cooperating organizational units of the mine for reporting and analytical purposes.
EN
The paper presents issues concerning the possible application of computer software in the field of corporate social responsibility reporting. In particular, attention was paid to solutions where the software is part of a large ERP software packages. There is in the article an analysis of the existing ERP software from the perspective of its possible use for reporting corporate social responsibility and the scope of issues that the software includes.
PL
W publikacji przedstawiono kwestie dotyczące możliwości zastosowania oprogramowania komputerowego w zakresie raportowania społecznej odpowiedzialności biznesu. W szczególności zwrócono uwagę na rozwiązania w przypadku których oprogramowanie to jest częścią dużych pakietów programowych klasy ERP. W artykule przeanalizowano istniejące oprogramowanie ERP z perspektywy jego możliwości wykorzystania do raportowania społecznej odpowiedzialności biznesu i zakresu zagadnień, które dane oprogramowanie obejmuje.
PL
W publikacji przedstawiono kwestie dotyczące procesu tworzenia raportów CSR oraz możliwości zastosowania oprogramowania komputerowego w zakresie wspomagania tej działalności. W szczególności zwrócono uwagę na rozwiązania, w przypadku których oprogramowanie to jest częścią dużych pakietów programowych klasy ERP. W artykule przeanalizowano istniejące pakiety programowe ERP z perspektywy możliwości ich zastosowania do raportowania społecznej odpowiedzialności biznesu i zakresu zagadnień, które dane oprogramowanie obejmuje.
EN
The paper presents the issues related to the creation of CSR reports and the possibility of the use of computer software in supporting this activity. In particular, was paid an attention to solutions where the software is a part of a large ERP software packages. There is an analysis in the article of the existing ERP software packages from the perspective of their applicability to the reporting of corporate social responsibility and the scope of issues that the software includes.
19
EN
In a world of constantly growing streams of information, extensive transparency in public and private environment as well as recent financial crises, it seems to be essential to enhance reporting to a higher, more sophisticated level that considers these changes. Especially, the worldwide financial crisis showed that a separated view on financial and non-financial reporting and an orientation on solely short-term information are no longer appropriate for many stakeholders. Integrated Reporting - representing a symbiosis of financial and non-financial information - might be a solution to satisfy the changing stakeholder needs. In order to establish this idea, the International Integrated Reporting Council (IIRC) was initiated aiming to provide quantitative and qualitative guidance in form of a framework for organizations on how to conduct integrated reporting. One of the main questions that arises within this context is whether IR is "a one size fits all"-solution or if there is a substantial need for sector-specific requirements. Therefore, this article provides not only a theoretical background on the concept of IR but also shows some results of experiences examining reporting habits of several, cross-sectoral companies participating in the IIRC's pilot programme. Additionally, general and sector-specific requirements as well as chances, challenges and a prospect of IR have to be considered. This article analyses if a general framework on IR is sufficient or if there is the necessity to work on sector-specific requirements.
EN
Gekko software is designed to keep reporting in organic farms, which is required by supervising institutions. The program enables collection in its base, data, which are required from a farmer and additional information as well. Based on these data, reports and lists are generated in the program. However, beside standard lists, the software enables programming by a user his calculations. These calculations enable generating unpredicted lists in a standard version of the software. Gekko software was developed within the National Centre for Research and Development (NCBiR ) project No NR 12-0165-10/2010 titled "Innovative influence of technology and information manage-ment supporting system on production efficiency in organic farms."
PL
Program Gekko przeznaczony jest do prowadzenia w gospodarstwach ekologicznych sprawozdawczości wymaganej przez instytucje nadzorujące. Program umożliwia gromadzenie w swojej bazie, danych wymaganych od rolnika, a także informacji dodatkowych. Na podstawie tych danych generowane są w programie raporty i zestawienia. Jednak poza standardowymi zestawieniami, program umożliwia programowanie przez użytkownika własnych obliczeń. Te obliczenia umożliwiają wygenerowanie zestawień nieprzewidzianych w standardowej wersji oprogramowania. Program Gekko opracowany został w ramach projektu NCBiR Nr NR12-0165-10 pt.: „Innowacyjne oddziaływanie techniki i technologii oraz informatycznego wspomagania zarządzania na efektywność produkcji w gospodarstwach ekologicznych”.
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