Społecznie odpowiedzialne inwestycje w sprawozdawczości przedsiębiorstw
AbstractThe main aim of the monograph is to examine in a theoretical, cognitive and practical aspect the concept of socially responsible investment and to assess the possibility of presenting socially responsible investments in the company’s report. The first chapter was devoted to the subject of the monograph, that is, the enterprise and its stakeholders. The paradigm of sustainable development was also presented, which became the starting point in the reflection on the concept of corporate social responsibility. The aim of the second chapter is to present the research area–the company’s reporting. The dilemmas of contemporary financial reporting, harmonization and standardization of financial statements, valuation of reporting items and users of information included in the financial statements are presented. The chapter ends with a reflection on the quality of reporting information. The third chapter concerns investments in the accounting system. An analysis of the essence and scope of the subject term “investments” in the regulations of the accounting law was undertaken. The issues of valuation and presentation of investments in the financial statements were also discussed. The results of empirical research on investment presentation and effects of investment activity in the financial report and other elements of the company’s report are presented. The fourth chapter explains the essence of the concept of socially responsible investment. The strategies and motives of socially responsible investment were characterized. The results of research carried out by Eurosif, GSIA and US SIF concerning socially responsible investments in the world, in Europe and in Poland are presented. The fifth chapter is devoted to the presentation of the author’s empirical research results on the disclosure of information about socially responsible investments.
|Other language title versions||Socially responsible investments in corporate reporting|
|Publisher||Poznań University of Economics and Business Press (Wydawnictwo UEP), MNiSW  [Uniwersytet Ekonomiczny w Poznaniu]|
|Publishing place (Publisher address)||Poznań|
|Publication size in sheets||15.05|
|Keywords in Polish||społecznie odpowiedzialne inwestycje, sprawozdawczość przedsiębiorstw, inwestycje, sprawozdanie finansowe|
|Keywords in English||socially responsible investments, company report, investments, financial statement|
|Score correction||Score increased (at least one author declares Humanities, Social sciences or Theological science)|
|Score||= 100.0, 30-04-2020, MonograhOrBookNotMainLanguagesAuthor|
|Citation count*||1 (2020-09-19)|
* presented citation count is obtained through Internet information analysis and it is close to the number calculated by the Publish or Perish system.