2017
DOI: 10.18178/ijtef.2017.8.3.557
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Financial Environmental Disclosure in the Annual Reports of Listed Companies in Poland

Abstract: Abstract-This article aims to analyse the extent and quality of financial environmental disclosure in annual reports of companies listed on the Warsaw Stock Exchange and representing thirteen sectors significantly affecting the environment. The study used a content analysis of annual reports produced by 148 companies for 2015. About 60% of companies disclose financial environmental information. The average level of disclosure can be assessed as low. There has been noticed a diversity of industrial sectors in t… Show more

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Cited by 5 publications
(3 citation statements)
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“…Textile companies in Bangladesh disclosed least environmental information connecting to environmental finance, environmental energy and environmental policy. Dyduch (2017) an article aimed to investigate and analyzed the volume and quality of financial environmental disclosure in annual reports of companies listed in poland. After conducting of content analysis of 148 company's annual reports produced in for 2015.…”
Section: Literature Reviewmentioning
confidence: 99%
“…Textile companies in Bangladesh disclosed least environmental information connecting to environmental finance, environmental energy and environmental policy. Dyduch (2017) an article aimed to investigate and analyzed the volume and quality of financial environmental disclosure in annual reports of companies listed in poland. After conducting of content analysis of 148 company's annual reports produced in for 2015.…”
Section: Literature Reviewmentioning
confidence: 99%
“…The rapid development of industry is one of the causes of environmental damage. The economic activities carried out by the company are closely related to the negative effects that arise on the quality of the environment (Dyduch, 2017). The responsibilities of an entity are not only matters related to economic and legal issues.…”
Section: Introductionmentioning
confidence: 99%
“…Studies on this topic have yielded mixed results and have provided different explanations on the relationship between disclosure and financial performance. Dyduch (2017) in his study analysed the quality of financial environmental disclosure in annual reports of companies listed on the Warsaw Stock Exchange, He establish that there was a positive dependence between the level of disclosure and the profitability.…”
Section: Introductionmentioning
confidence: 99%