Corporate social responsibility reporting - necessity or fashion

The current legislation, rules and procedures for reporting data referring to the situation of enterprises do not provide full information necessary to make decisions. This study attempts to present corporate social responsibility reports as an element reducing the so-called gap in value between the...

Full description

Bibliographic Details
Main Author: Władysław Świątek
Format: Article
Language:English
Published: University of Applied Sciences in Bielsko-Biała 2018-12-01
Series:Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej
Subjects:
Online Access:http://asej.eu/gicid/01.3001.0012.9647
_version_ 1797284062874828800
author Władysław Świątek
author_facet Władysław Świątek
author_sort Władysław Świątek
collection DOAJ
description The current legislation, rules and procedures for reporting data referring to the situation of enterprises do not provide full information necessary to make decisions. This study attempts to present corporate social responsibility reports as an element reducing the so-called gap in value between the book value and market value of enterprises. The benefits and threats resulting from reporting social attitudes and their impact on the perception of the company by stakeholders are also presented.
first_indexed 2024-03-07T17:43:01Z
format Article
id doaj.art-88cd76babda64483af97079f141927a1
institution Directory Open Access Journal
issn 2543-9103
2543-411X
language English
last_indexed 2024-03-07T17:43:01Z
publishDate 2018-12-01
publisher University of Applied Sciences in Bielsko-Biała
record_format Article
series Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej
spelling doaj.art-88cd76babda64483af97079f141927a12024-03-02T15:49:53ZengUniversity of Applied Sciences in Bielsko-BiałaZeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej2543-91032543-411X2018-12-01224596410.5604/01.3001.0012.964701.3001.0012.9647Corporate social responsibility reporting - necessity or fashionWładysław Świątek0Wyższa Szkoła Finansów i Prawa w Bielsku-Białej Finansów i Technologii Informatycznych Bankowości i FinansówThe current legislation, rules and procedures for reporting data referring to the situation of enterprises do not provide full information necessary to make decisions. This study attempts to present corporate social responsibility reports as an element reducing the so-called gap in value between the book value and market value of enterprises. The benefits and threats resulting from reporting social attitudes and their impact on the perception of the company by stakeholders are also presented.http://asej.eu/gicid/01.3001.0012.9647corporate social responsibilitynon-financial databusiness reporting
spellingShingle Władysław Świątek
Corporate social responsibility reporting - necessity or fashion
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej
corporate social responsibility
non-financial data
business reporting
title Corporate social responsibility reporting - necessity or fashion
title_full Corporate social responsibility reporting - necessity or fashion
title_fullStr Corporate social responsibility reporting - necessity or fashion
title_full_unstemmed Corporate social responsibility reporting - necessity or fashion
title_short Corporate social responsibility reporting - necessity or fashion
title_sort corporate social responsibility reporting necessity or fashion
topic corporate social responsibility
non-financial data
business reporting
url http://asej.eu/gicid/01.3001.0012.9647
work_keys_str_mv AT władysławswiatek corporatesocialresponsibilityreportingnecessityorfashion