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Environmental Issues in Reporting of Public Interest Entities

Environmental Issues in Reporting of Public Interest Entities

Anna Spoz, Marian Żukowski
Copyright: © 2020 |Pages: 20
ISBN13: 9781799810339|ISBN10: 179981033X|ISBN13 Softcover: 9781799810346|EISBN13: 9781799810353
DOI: 10.4018/978-1-7998-1033-9.ch004
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MLA

Spoz, Anna, and Marian Żukowski. "Environmental Issues in Reporting of Public Interest Entities." Social, Economic, and Environmental Impacts Between Sustainable Financial Systems and Financial Markets, edited by Magdalena Ziolo, IGI Global, 2020, pp. 57-76. https://doi.org/10.4018/978-1-7998-1033-9.ch004

APA

Spoz, A. & Żukowski, M. (2020). Environmental Issues in Reporting of Public Interest Entities. In M. Ziolo (Ed.), Social, Economic, and Environmental Impacts Between Sustainable Financial Systems and Financial Markets (pp. 57-76). IGI Global. https://doi.org/10.4018/978-1-7998-1033-9.ch004

Chicago

Spoz, Anna, and Marian Żukowski. "Environmental Issues in Reporting of Public Interest Entities." In Social, Economic, and Environmental Impacts Between Sustainable Financial Systems and Financial Markets, edited by Magdalena Ziolo, 57-76. Hershey, PA: IGI Global, 2020. https://doi.org/10.4018/978-1-7998-1033-9.ch004

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Abstract

Public interest entities are socially and economically important elements of the economy. Since 2017 some of them have been obliged to prepare non-financial statements, which should contain among others a description of the policies pursued by the entity with regard to environmental issues. In this chapter, the authors analyzed the scope of environmental matters disclosed with non-financial statement and positively verified the hypothesis according to which the environmental issues in reporting of public interest entities increase the usefulness of the financial statement for stakeholders. Public interest entities fulfil their duties, but the scope and specificity of data contained in the statement on non-financial information differed between entities. Imposing requirement to annually present activities undertaken in environmental matters can make entities more sensitive to these issues and raise efficiently of implementation of the environmental policy. The research methods used in the study are a critical analysis of the literature, description, analysis, and synthesis methods.

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