2016
DOI: 10.18276/frfu.2016.79-60
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Trends in the Development of Integrated Reporting in the Practice of Polish Listed Companies

Abstract: Streszczenie: W Polsce obowiązuje obowiązkowe ubezpieczenie odpowiedzialności cywilnej rolników za szkody wyrządzone osobom trzecim. Jednocześnie powstaje problem stosowania środków ochrony roślin. W literaturze coraz częściej mówi się o pozostałościach pestycydów w produktach rolnych i zwierzęcych. W artykule naświetlamy skalę stosowania środków ochrony roślin i ich skutki dla środowiska i zdrowia ludności. Podejmujemy dyskusję, czy skutki pozostałości pestycydów powinny być ujęte w zakresie odpowiedzialności… Show more

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Cited by 10 publications
(3 citation statements)
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“…A positive high correlation was shown between a company's asset size and the social reporting conducted by the company. In contrast, a positive but moderate correlation was shown between social reporting and the following variables characterising a company's financial performance: operating profit, gross profit, net profit, and net income (Bek-Gaik & Rymkiewicz, 2015). It is also worth mentioning two studies related to the WSE, in which the authors present a different approach to the topic.…”
Section: Literature Reviewmentioning
confidence: 90%
See 1 more Smart Citation
“…A positive high correlation was shown between a company's asset size and the social reporting conducted by the company. In contrast, a positive but moderate correlation was shown between social reporting and the following variables characterising a company's financial performance: operating profit, gross profit, net profit, and net income (Bek-Gaik & Rymkiewicz, 2015). It is also worth mentioning two studies related to the WSE, in which the authors present a different approach to the topic.…”
Section: Literature Reviewmentioning
confidence: 90%
“…There are many publications available on global level analysis-probably one of the most popular publications is by Friede, Busch, and Bassen, presenting the aggregated results of more than 2000 empirical studies (Friede et al, 2015)-and on specific countries, e.g., Germany (Velte, 2017) or India (Anklesaria-Dalal & Thaker, 2019). Moreover, there is no shortage of publications on the Polish market and the impact of ESG reporting on measures of an entity's financial performance (Bek-Gaik & Rymkiewicz, 2015;Chojnacka & Jadanowska, 2020).…”
Section: Literature Reviewmentioning
confidence: 99%
“…Chersan [1], R.G. Eccles, M. Krzus, S. Ribot [2], B. Bek-Gaik [3], D. Garstecki [4,5], E. Walińska, B. Bek-Gaik, J. Gad, B. Rymkiewicz [6], J. Samelak [7], I. Matuszyk [8], B. Bek-Gaik, B. Rymkiewicz [9], B. Rymkiewicz, I. Matuszyk [10,11] information and voluntary disclosures, and does not meet the expectations of other stakeholder groups.…”
Section: The Problems Of the Traditional Organization's Reportingmentioning
confidence: 99%