Czasopismo
2017
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nr 478 Finanse i rachunkowość na rzecz zrównoważonego rozwoju - edukacja, etyka, innowacje. Finanse
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311-323
Tytuł artykułu
Autorzy
Warianty tytułu
Ujawnienia CSR banków giełdowych - stan obecny i perspektywy na przyszłość
Języki publikacji
Abstrakty
The purpose of the paper is twofold. First, this study briefly analyzes the new non- -financial reporting requirements implemented in Polish Accounting Act. Second, it investigates the current state of CSR reporting in commercial banks listed on the Warsaw Stock Exchange and its connection with the new requirements. The sample consists of 12 banks. The data were collected in December 2016 covering three communication channels: annual reports (including management commentary), separate CSR reports in PDF files and information from the companies' web sites. A content analysis and Likert scale were used to measure the level of CSR disclosures in five categories namely: environment, labor practices, human rights, community involvement and anti-corruption. Disclosures on business model was also examined. The results of the study show that banks prefer annuals reports rather than CSR reports or websites to communicate voluntary CSR disclosures. In most cases the disclosures in the areas: community involvement, environment and labor practices have already met the requirements of the amended Polish Accounting Act. The level of reporting in the areas: human rights and the fight against corruption is insufficient under the new regulations(abstrakt oryginalny)
Celem opracowania jest krótka analiza nowych wymogów raportowania informacji niefinansowych wynikających z nowelizacji ustawy o rachunkowości oraz badanie aktualnego stanu raportowania CSR w bankach komercyjnych notowanych na GPW w Warszawie i ich związku z nowymi wymogami. Próba badawcza składała się z 12 banków. Badaniem objęto trzy kanały komunikacyjne: raporty roczne (w tym sprawozdania z działaności), oddzielne raporty CSR w plikach PDF oraz informacje ujawnione bezpośrednio na stronach internetowych banków. W badaniu zastosowano metodę analizy treści, do pomiaru poziomu ujawnień wykorzystano skalę Likerta. Ujawnienia CSR rozpartywano w pięciu kategoriach: środowisko, praktyki pracownicze, prawa człowieka, zaangażowanie społeczne oraz praktyki antykorupcyjne. Rozważono obecność ujawnień modelu biznesowego. Wyniki badania pokazują, że banki wolą ujawnienia CSR w raportach rocznych aniżeli w odrębnych raportach CSR czy na stronach internetowych. Wymagania przewidziane w nowelizacji ustawy o rachunkowości dotyczące ujawnień: zaangażowania społecznego, środowiska, praktyk pracowniczych najczęściej zostały już przez banki spełnione. Poziom raportowania w obszarach praw człowieka i walki z korupcją jest niewystarczający(original abstract)
Rocznik
Numer
Strony
311-323
Opis fizyczny
Twórcy
autor
- Poznań University of Economics and Business
autor
- Poznań University of Economics and Business
Bibliografia
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Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000171488409