Ulubione
  1. Strona główna
  2. FACTORS AFFECTING THE SCOPE OF DATA DISCLOSED IN CORPORATE NON-FINANCIAL DATA REPORTS

FACTORS AFFECTING THE SCOPE OF DATA DISCLOSED IN CORPORATE NON-FINANCIAL DATA REPORTS

35,00 zł
31,50 zł
/ szt.
Oszczędzasz 10 % ( 3,50 zł).
Autor: Aleksandra Stanek-Kowalczyk
Kod produktu: 978-83-8030-425-3
35,00 zł
31,50 zł
/ szt.
Oszczędzasz 10 % ( 3,50 zł).
Dodaj do ulubionych
Łatwy zwrot towaru w ciągu 14 dni od zakupu bez podania przyczyny
FACTORS AFFECTING THE SCOPE OF DATA DISCLOSED IN CORPORATE NON-FINANCIAL DATA REPORTS
FACTORS AFFECTING THE SCOPE OF DATA DISCLOSED IN CORPORATE NON-FINANCIAL DATA REPORTS

 

Monograph structure

The monograph is divided into four chapters. The first chapter introduces the concepts of CSR and sustainability. The second chapter focuses on non-financial data reporting and describes the development of this phenomenon, and the motivations behind managers' decisions to publish a non-financial data report, as well as presents regulations and trends influencing the reporting. Moreover, GRI Guidelines and GRI- based reports in Poland are discussed. Chapter three empirically tests the relationships between the scope of non-financial data in reports issued in Poland between 2009 and 2014 and the factors affecting it. The monograph ends with conclusions, discussion, research limitations and proposals for further studies.

 

 

[[[separator]]]

.

[[[separator]]]

 

Table of contents

INTRODUCTION

CHAPTER 1

GENESIS OF CSR CONCEPT, ITS THEORETICAL FRAMEWORKS AND PRACTICAL APPLICATIONS

1. Genesis of corporate social responsibility concept

2. CSR   versus sustainability

2.1. Definition of CSR

2.2. Definition of sustainability

3. CSR in literature - development of the concept

3.1. The stakeholders' theory and CSR

3.2. Contemporary stakeholders

4. Relationship between CSR and business performance

5. CSR   concept application in Poland

 

CHAPTER 2

FACTORS ENCOURAGING AN ORGANIZATION TO NON-FINANCIAL DATA DISCLOSURE

1. Development of non-financial data reporting

2. Motivations behind non-financial data reporting and anticipated benefits

2.1. Categories of motivations for issuing non-financial data report

2.2. Investors as a group of stakeholders interested in non-financial data

2.3. Anticipated benefits and threats from non-financial data reporting

3. The role of top manager in non-financial data reporting process

4. Regulations on non-financial data reporting

5. Global Reporting Initiative Guidelines for non-financial data reporting

6. Trends in non-financial data reporting

7. Development of GRI-based non-financial data reporting in Poland

 

CHAPTER 3

EMPIRICAL ANALYSIS OF FACTORS INFLUENCING NON-FINANCIAL DATA SCOPE IN GRI REPORTS ISSUED IN POLAND IN 2009-2014

1. Research concept

2. Research methods

2.1. Sample selection

2.2. Data sources

2.3. Data collection and analysis

3. Findings

3.1. Top level manager's role in non-financial data reporting process

3.2. Motives of non-financial data reporting

3.3. Benefits resulting from non-financial data report publication

3.4. Logistic model

 

CHAPTER 4

SUMMARY AND CONCLUSIONS

1. Summary

2. Conclusions

3. Discussion, limitations, further research

3.1. Discussion and further research

3.2. Study limitations

 

References

List of Tables

List of Figures

Appendices

Appendix 1 - Survey questionnaire in English

 

 

Opis

Wydanie: I
Rok wydania: 2020
Wydawnictwo: Oficyna Wydawnicza
Oprawa: miękka
Format: B5
Liczba stron: 185

 

Monograph structure

The monograph is divided into four chapters. The first chapter introduces the concepts of CSR and sustainability. The second chapter focuses on non-financial data reporting and describes the development of this phenomenon, and the motivations behind managers' decisions to publish a non-financial data report, as well as presents regulations and trends influencing the reporting. Moreover, GRI Guidelines and GRI- based reports in Poland are discussed. Chapter three empirically tests the relationships between the scope of non-financial data in reports issued in Poland between 2009 and 2014 and the factors affecting it. The monograph ends with conclusions, discussion, research limitations and proposals for further studies.

 

 

Wstęp

.

Spis treści

 

Table of contents

INTRODUCTION

CHAPTER 1

GENESIS OF CSR CONCEPT, ITS THEORETICAL FRAMEWORKS AND PRACTICAL APPLICATIONS

1. Genesis of corporate social responsibility concept

2. CSR   versus sustainability

2.1. Definition of CSR

2.2. Definition of sustainability

3. CSR in literature - development of the concept

3.1. The stakeholders' theory and CSR

3.2. Contemporary stakeholders

4. Relationship between CSR and business performance

5. CSR   concept application in Poland

 

CHAPTER 2

FACTORS ENCOURAGING AN ORGANIZATION TO NON-FINANCIAL DATA DISCLOSURE

1. Development of non-financial data reporting

2. Motivations behind non-financial data reporting and anticipated benefits

2.1. Categories of motivations for issuing non-financial data report

2.2. Investors as a group of stakeholders interested in non-financial data

2.3. Anticipated benefits and threats from non-financial data reporting

3. The role of top manager in non-financial data reporting process

4. Regulations on non-financial data reporting

5. Global Reporting Initiative Guidelines for non-financial data reporting

6. Trends in non-financial data reporting

7. Development of GRI-based non-financial data reporting in Poland

 

CHAPTER 3

EMPIRICAL ANALYSIS OF FACTORS INFLUENCING NON-FINANCIAL DATA SCOPE IN GRI REPORTS ISSUED IN POLAND IN 2009-2014

1. Research concept

2. Research methods

2.1. Sample selection

2.2. Data sources

2.3. Data collection and analysis

3. Findings

3.1. Top level manager's role in non-financial data reporting process

3.2. Motives of non-financial data reporting

3.3. Benefits resulting from non-financial data report publication

3.4. Logistic model

 

CHAPTER 4

SUMMARY AND CONCLUSIONS

1. Summary

2. Conclusions

3. Discussion, limitations, further research

3.1. Discussion and further research

3.2. Study limitations

 

References

List of Tables

List of Figures

Appendices

Appendix 1 - Survey questionnaire in English

 

 

Opinie

Twoja ocena:
Wydanie: I
Rok wydania: 2020
Wydawnictwo: Oficyna Wydawnicza
Oprawa: miękka
Format: B5
Liczba stron: 185

 

Monograph structure

The monograph is divided into four chapters. The first chapter introduces the concepts of CSR and sustainability. The second chapter focuses on non-financial data reporting and describes the development of this phenomenon, and the motivations behind managers' decisions to publish a non-financial data report, as well as presents regulations and trends influencing the reporting. Moreover, GRI Guidelines and GRI- based reports in Poland are discussed. Chapter three empirically tests the relationships between the scope of non-financial data in reports issued in Poland between 2009 and 2014 and the factors affecting it. The monograph ends with conclusions, discussion, research limitations and proposals for further studies.

 

 

.

 

Table of contents

INTRODUCTION

CHAPTER 1

GENESIS OF CSR CONCEPT, ITS THEORETICAL FRAMEWORKS AND PRACTICAL APPLICATIONS

1. Genesis of corporate social responsibility concept

2. CSR   versus sustainability

2.1. Definition of CSR

2.2. Definition of sustainability

3. CSR in literature - development of the concept

3.1. The stakeholders' theory and CSR

3.2. Contemporary stakeholders

4. Relationship between CSR and business performance

5. CSR   concept application in Poland

 

CHAPTER 2

FACTORS ENCOURAGING AN ORGANIZATION TO NON-FINANCIAL DATA DISCLOSURE

1. Development of non-financial data reporting

2. Motivations behind non-financial data reporting and anticipated benefits

2.1. Categories of motivations for issuing non-financial data report

2.2. Investors as a group of stakeholders interested in non-financial data

2.3. Anticipated benefits and threats from non-financial data reporting

3. The role of top manager in non-financial data reporting process

4. Regulations on non-financial data reporting

5. Global Reporting Initiative Guidelines for non-financial data reporting

6. Trends in non-financial data reporting

7. Development of GRI-based non-financial data reporting in Poland

 

CHAPTER 3

EMPIRICAL ANALYSIS OF FACTORS INFLUENCING NON-FINANCIAL DATA SCOPE IN GRI REPORTS ISSUED IN POLAND IN 2009-2014

1. Research concept

2. Research methods

2.1. Sample selection

2.2. Data sources

2.3. Data collection and analysis

3. Findings

3.1. Top level manager's role in non-financial data reporting process

3.2. Motives of non-financial data reporting

3.3. Benefits resulting from non-financial data report publication

3.4. Logistic model

 

CHAPTER 4

SUMMARY AND CONCLUSIONS

1. Summary

2. Conclusions

3. Discussion, limitations, further research

3.1. Discussion and further research

3.2. Study limitations

 

References

List of Tables

List of Figures

Appendices

Appendix 1 - Survey questionnaire in English

 

 

Napisz swoją opinię
Twoja ocena:
Szybka wysyłka zamówień
Kup online i odbierz na uczelni
Bezpieczne płatności
pixel