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- Title
Corporate social responsibility reporting - necessity or fash.
- Authors
Świątek, Władysław
- Abstract
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.
- Subjects
SOCIAL accounting; SOCIAL responsibility of business; MARKET value; STAKEHOLDERS; DATA analysis
- Publication
Zeszyty Naukowe (Wyższej Szkoły Finansów i Prawa w Bielsku-Białej), 2018, Vol 22, Issue 4, p59
- ISSN
2084-1809
- Publication type
Article
- DOI
10.5604/01.3001.0012.9647