Reporting of environmental information in the largest banks in Poland. Scope, measurement, formal and legal conditions

• Authors: Zabawa Justyna
• Languages of publication: PL EN

Abstracts

EN

The main goal of the article is to present the scope and diversity of pro-environmental information reporting in the five largest banks in Poland according to the balance sheet total at the end of 2016. Non-financial reports of the largest banks have been analysed over the last two financial years, 2015–2016. The publication presents formal and legal requirements (Directive 2014/95 EU, Article 49 of the Accounting Act, National Accounting Standard No. 9), which determines the necessity of reporting such information by public interest entities, such as modern banks. Attention was also given to the way environmental information is reported in the above-mentioned banks (with particular reference to the GRI standard). The methods employed during the preparation of the publication include: critical analysis of the literature, including domestic and foreign publications in the area of corporate social responsibility, and the analysis of non-financial reports of the largest Polish banks

Keywords

EN

Corporate Social Responsibility; bank; environmental responsibility; non-financial reporting

• Publisher: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
• Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
• Year: 2018
• Issue: 520
• Pages: 150-157

Contributors

author

Zabawa Justyna