Background. Studies suggest, that organisations tend to a selective disclosure of non-financial information, which may depend on the organisations characteristics, general and internal contextual factors. Furthermore it is believed that CSR disclosure is country-variant. Research aims. Therefore the main goal of this paper is to verify, whether selected variables: the size of the company, the issue of operating on foreign markets and financial performance influence the detail of disclosed non-financial information. Methodology. For this purpose CATI research with 102 companies listed on the Warsaw Stock Exchange has been conducted. The obtained results have been analysed using V Cramer contingency measure. Key findings. The conducted research and analysis have shown that in most cases a statistically significant correlation between the analysed variables could not been determined. A statistically important correlation has been determined between i.e. the size of the company and the disclosure of social and employee related information towards internal stakeholders, between operating on foreign markets and the disclosure of social and employee related information towards external stakeholders and between financial performance and disclosure towards external stakeholders in regards to three dimensions.

Purpose: The purpose of our work is to propose a strategic model of smart specialization identification around the concept of regional knowledge and cognitive transfer (Double Helix Matrix, DHM). Design/Methodology/Approach: While operationalization of smart specialization-oriented policy is still rather limited because of the lack of agreed development policy tools, we proposed the DHM model developed in order to provide the implementation of regional smart specialization oriented strategy. The model has been statistically verified by multidimensional comparative analysis on the example of a chosen weak innovative emerging region in Poland (Opolskie). Findings: The proposed methodology let us to find the need of redefining the smart specialization concept as a part of regional innovation strategy. Practical Implications: The new approach to the regional innovation policy has been proposed.. The findings have been used to construct the regional policy directives for potential smart specializations development within 2027 perspective. Originality/Value: The new model to conduct regional innovation strategy for smart specialization has been proposed and verified on the example of the weak innovation region.

No abstract

No abstract

Purpose:The purpose of the research was to anticipate the choices declared by current students in order-to evaluate the significance of these choices in formulating regional development policies and programs. Design/Methodology/Approach: The cultural heritage value was analyzed from the respondents' awareness of their individual needs. The question then arises as if and to what extent students of non-humanistic faculties are aware of the personal benefits gained from utilizing cultural heritage components and how they define the needs satisfied by these manifestations. The survey aimed to examine to what extent the issues of cultural heritage goods utilization were considered in terms of the interests of the modern generation of technical university students. Findings: It was determined to what extent the perception of cultural heritage goods among graduates-to-be of non-human studies is driven by economic thinking.Practical Implications: To be used by government officials to promote cultural heritage. Originality/Value: Since current students' social and economic choices will affect the future economy, their views should be taken into-account when designing and implementing regional development policies and programs that involve cultural heritage sustainability.