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Raportowanie zintegrowane : nowy etap rozwoju ujawnień pozafinansowych : studium przypadku

Chybowska M.

Nowoczesne Systemy Zarządzania

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2016

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T. 11, nr 1

335--347

PL

Realizacja strategii zrównoważonego rozwoju wymaga raportowania danych pozafinansowych obrazujących osiągnięcia w obszarze środowiska, społecznym i ładu korporacyjnego. Raportowanie pozafinansowe, jak też ujawnienia pozafinansowe w rocznych raportach finansowych, wynikać mogą z obowiązujących regulacji prawnych. Duże znaczenie w dalszym rozwoju raportowania pozafinansowego mają przyjęte ostatnio przez UE nowe regulacje prawne. Raportowanie pozafinansowe korzystać może z idei raportowania zintegrowanego, która oznacza więcej niż tylko publikowanie jednego raportu rocznego zawierającego dane finansowe i pozafinansowe. Przydatne staje się poznanie mechanizmu ewolucji raportowania pozafinansowego oraz integracji raportów finansowych z pozafinansowymi. W tym celu przeprowadzono studium przypadku polskiego pioniera raportowania integrowanego Grupy LOTOS S.A.

EN

This paper has three principal aims. The first one is to indicate the direction of changes in non-financial integrated reporting practices. The second one is to raise issues related to obligatory ESG reporting of EU companies. The third one is to show the practices of polish pioneers in integrate reporting, LOTOS S.A. because their learning could inform other organizations considering an integrated reporting approach. The conclusions of the article are related to future of integrated reporting in Poland. From the point of view of macroeconomics, the research method focuses on non-financial reporting as a tool for building a sustainability economy. From the point of view of microeconomics, the research method focuses on integrated reporting as a tool of non-financial reporting and sustainability strategy.

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Adsorption equilibrium and fixed-bed dynamics for toluene and water vapor mixture on Sorbonorit 4 activated carbon

Nastaj J.F., Ambrożek B., Chybowska M.

Polish Journal of Chemical Technology

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2006

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Vol. 8, nr 1

61-66

EN

A novel method was used to describe adsorption equilibria of nonideal mixtures. The two-dimensional virial equation of state was used for the prediction and correlation of binary adsorption equilibrium of toluene and water vapor on activated carbon at 313.15 K. In this method contributions of single components were separated from those of mixed components. A predictive approach was proposed to calculate cross virial coefficients by using semi-empirical mixing rules. Experimental results were reported from a series of isothermal, fixed bed adsorption dynamics experiments involving mixtures of water and toluene. Breakthrough curves were measured for pure water, toluene, toluene - water mixture and from the mass balance adequate equilibrium points were determined. The experiments were conducted at constant relative humidity (phi(Win} = 0.5). A comparison of the computed results with experimental data for the system toluene - water - activated carbon at 313.15 K was done and fairly good agreement was stated.

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Fixed-bed adsorption dynamics and equilibrium for toluene and water vapor mixture on Sorbonorit 4 activated carbon

Nastaj J., Ambrożek B., Chybowska M.

Inżynieria i Aparatura Chemiczna

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2006

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Nr 5s

102-104

EN

A novel method was used to describe adsorption equilibrium of non-ideal mixtures. The experiments of breakthrough curves were conducted at constant relative humidity (φw - 0.75). A predictive approach was proposed to calculate cross virial coeffi cients by using semi-empirical mixing rules. A comparison of the computed results with experimental data for the toluene - water - Sorbonorit 4 activated carbon system at 313.15 K showed a fairly good agreement.