Forma i typ
E-booki
(3)
IBUK Libra
(3)
Autor
Dziuba Jarosław
(1)
Matuszak Łukasz
(1)
Orzeszko Teresa
(1)
Remlein Marzena
(1)
Różańska Ewa
(1)
Rok wydania
2020 - 2024
(2)
2010 - 2019
(1)
Kraj wydania
Polska
(3)
Język
angielski
(2)
polski
(1)
3 wyniki Filtruj
E-book
W koszyku
Data zmiany: 24.11.2023
This monograph is an attempt to contribute to the new but currently dynamically developing direction of basic research in the discipline of “economics and finance” concerning non-financial reporting. The novelty of this publication lies in the following: (1) it disentangles the quantity of non-financial disclosure into five thematic aspects (environment, employees, human rights, anti-corruption and community involvement) and six content items (business model, non-financial KPIs, policies — including due diligence processes implemented and outcomes of these policies, principal risks and managing these risks) and develops individual nonfinancial indices in the cross-section of these dimensions, taking into account the requirements of the Directive 2014/95/EU; (2) it focuses on the rarely examined specific subsets of non-financial reporting, for example, anti-corruption, human rights, community involvement and risk-related disclosure; (3) it disaggregates the quality of non-financial disclosure into materiality and reliability and develops self-constructed indices applying the non-financial reporting regime introduced by the Directive and EU Guidelines; (4) it is the first study to test the effectiveness of the Directive, comprehensively taking into account the quantity and quality of disclosures over such a long period of time — three years before and three years after the implementation of the Directive; (5) it explores the relevant determinants of non-financial disclosure, including company characteristics (size, profitability, leverage, industry), corporate governance measures (state ownership, foreign ownership, CSR committee), primary stakeholders (investors, creditors, consumers and employees), secondary stakeholders (environment, regulators, standard setters, e.g., GRI and NFIS), experience in sustainability, stand-alone sustainability reports, external assurance, international presence, public expectations, participation in the UN Global Compact as well as inclusion in the Respect Index.
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E-book
W koszyku
Data zmiany: 04.11.2023
The aim of this e-book is to present the most important aspects related to sustainability, corporate social responsibility and innovation from an accounting perspective. The book contains parts that deal with accounting aspects of sustainability and innovations. The book consists of ten chapters devoted to relevant and topical issues of sustainability and innovations. Chapter 1 Sustainability and Corporate Social Responsibility in Accounting is an introduction to further considerations and deals with the essence of sustainable development, corporate social responsibility and their recognition in accounting. Chapter 2 Social Responsibility Reporting Standards presents the most important reporting guidance such as GRI, OECD, United Nations Global Compact, International Organization for Standardization. Chapter 3 Narrative reporting focuses on descriptions and explanations in accounting reports. The chapter presents the links between accounting and language, the development of accounting narratives and the factors determining the use of narratives. Chapter 4 Integrated reporting discusses the motivations, objectives and the process of preparing an integrated report. Integrated reporting can prove to be an effective tool for businesses looking to shift their reporting focus from annual financial performance to long-term shareholder value creation. Chapter 5 Non-financial reporting in selected European countries presents the experience of Croatia, the Czech Republic and Poland in the field of preparing non-financial reports. A significant contribution to promoting the importance of sustainability reporting was made by the Non-Financial Reporting Directive (2014/95/EU). Chapter 6, Socially Responsible Investments discusses the essence of socially responsible investing and socially responsible investment. Socially responsible investing (SRI) is a decision making process concerning the allocation of free financial resources, where the investor aims at maximization of profit and minimization of risk on one part and includes the socio-ethical and environmental-ecological considerations on the other. Chapter 7 External costs – accounting perspective describes costs connected with using goods such as air, soil, water, silence or the aesthetics of the surroundings. One of the biggest problems for accounting in the future will be measuring the volume of using these goods or measuring the size of reduction in the quality of public goods suffered and assigning the decrease to particular companies. Chapter 8 Derivatives in accounting is devoted to financial instruments and presents two different approaches to accounting of derivatives: general model and hedge accounting. Derivatives are used to protect the enterprise against financial risk related to changes in prices on the markets, changes in the exchange rate or changes in interest rates, as well as for commercial purposes. Chapter 9 Costs of Research and Development shows the company's activity in the field of research and development and the related costs. R&D constitute an increasingly important element of the functioning of enterprises. Chapter 10 Cryptoassets – Nature, Valuation and Disclosures in Accounting focuses on cryptocurrencies (e.g. Bitcoin, Ethereum etc.) and digital tokens which are specific rights or values representatives. As a result of the transformation on the financial market, we are currently dealing with cryptoassets, which are a creation of blockchain technologies and the changing habits of the digital society. One of areas that there are a lot of doubts regarding these new technological solutions is accounting.
Dostęp do treści elektronicznej wymaga posiadania kodu PIN. Po odbiór kodu PIN zapraszamy do biblioteki.
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E-book
W koszyku
Data zmiany: 03.11.2023
The Department of Finance and Accounting at Wrocław University of Economics and the Department of Finance at Nicolaus Copernicus University in Toruń decided to organize cyclical scientific conferences entitled “Finance and accounting for sustainable development.” The first conference, which initiated the entire cycle, was held in Karpacz in 2013, the second in Toruń in 2014, whereas the third one – so far the latest – took place again in Karpacz this year. The primary goals, followed during the current year edition of the conference, were focused on determining the impact of phenomena and financial relations on the integration of social, economic and environmental order, as well as the financial system influence on the degradation of ecosystems, destabilization, social and economic crises. The total of 80 scientific articles, in Polish and English, were sent for the conference, which gathered almost 150 participants – representing 26 universities established in 15 locations in Poland and Ukraine. These studies were subject to the qualification procedure and after receiving positive reviews they were included in one of the three research volumes entitled “Research Papers of Wrocław University of Economics”: 1. Finance and accounting for sustainable development – responsibility, ethics, financial stability – Volume I – Finance, edited by Professor Grażyna Borys and Robert Kurek PhD, 2. Finance and accounting for sustainable development – responsibility, ethics, financial stability – Volume II – Accounting, edited by Professor Jacek Adamek, Associate Professor at Wrocław University of Economics and Joanna Zuchewicz PhD, 3. Finance and accounting for sustainable development – responsibility, ethics, financial stability – Volume III, edited by Professor Teresa Orzeszko, Associate Professor at Wrocław University of Economics and Jarosław Dziuba PhD. The present volume – the last of the three above-mentioned publications – offers 14 articles in English, covering various aspects of finance and accounting functioning in the context of sustainable development. Due to the extensive and diverse thematic range of the presented studies, instead of their grouping they are published in the alphabetical order by their authors’ names. We would like to express our appreciation to the authors for putting in their efforts and preparing interesting texts. We are also very grateful to the reviewers for their hard work in providing valuable comments and useful suggestions, which certainly contributed to the improvement of the reviewed papers quality. We do be-lieve that the undertaken cooperation will not remain an incidental one, but shall result in lasting scientific contacts, meetings and interesting discussions in years to come, during the next editions of our conference, so please feel invited and welcome already today. We remain hopeful that this issue of the research volume will meet its readers’ expectations, match their interests and will be kindly received by them. We would like to wish an interesting and inspiring time while reading it. Jarosław Dziuba, Teresa Orzeszko
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