The “comply or explain” principle in corporate governance statements in Poland

The “comply or explain” principle in corporate governance statements in Poland

Purpose: Each entity that submits a corporate governance statement is required to indicate the principles that it did not apply and to explain the circumstances and reasons for not applying them. The objective of this article is to assess the scope of corporate governance reporting in Poland, with a...

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Bibliographic Details
Main Authors: Elżbieta Izabela Szczepankiewicz, Joanna Błażyńska, Beata Zaleska, Hanna Czaja-Cieszyńska, Dominika Kordela
Format: Article
Language:English
Published: Rada Naukowa SKwP 2024-03-01
Series:Zeszyty Teoretyczne Rachunkowości
Subjects:
corporate governance
corporate governance statement
non-financial information
non-financial reporting
“comply or explain”
Best Practices for WSE-LCs
Online Access:http://ztr.skwp.pl/gicid/01.3001.0054.4087

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http://ztr.skwp.pl/gicid/01.3001.0054.4087

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