The initial part of the article presents regulatory requirements for the scope of disclosure of environmental information in the annual reports of listed companies. Next, the qualitative, quantitative and valuable information contained in the annual reports of the largest energy listed companies in the area of their impact on the natural environment was subject to comparative analysis. Findings: The results of the empirical research carried out indicate that in the years 2016-2018 all analyzed companies, despite the fact that in their business model refer to the use of GRI standards, the form and place of presenting environmental information in the reports of individual companies is varied. In addition, the scope of content, shape and position of this information in the annual reports of the same companies over the years assessed also indicate significant differences. Practical Implications: A considerable variety of reporting on the environmental impacts of the energy companies prevents full comparability of data on the impact of the their activities on the natural environment and ways to counteract its degradation. Originality/value: In order to solve the identified problem, Polish energy companies should be obliged to report on the environment according to a unified template, so that the information they prepare is comparable and form the basis for making rational management decisions in the area of environmental impacts.
Purpose: The article compares the scope and place of disclosure of valuable environmental information in the annual consolidated financial statements of the largest listed companies in Poland's energy sector.
Methodology/approach: The empirical study used content analysis of the consolidated statements of the examined entities and comparative analysis.
Results: The study showed that the largest publicly traded companies in the energy sector disclose similar groups of environmental information, but where they were presented and the detailed content were more varied. The information is presented in different parts of the financial statements, often in several different layouts and forms. Due to this approach, users of financial statements are required to group and compile the information on their own in order to compare it. This is not conducive to the transparency and some-times even the credibility of comparative environmental information between individual companies. Thus, it may negatively impact investor decisions.
Research limitations/implications: This study should be extended to compare the published environmen-tal information contained in the consolidated financial statements of companies from other industries whose activities have a significant impact on the natural environment.
Originality/value: The research is innovative, as it indicates the scope of valuable information in the field of the natural environment that should be taken into account when standardizing the financial reporting of companies.
The aim of this article is to characterize the theoretical assumptions of the project method of teaching and possibilities of its use in the classes in accounting projects. Development of the article preceded by literature studies in the range of activating teaching methods in teaching high school. The main method used in the article is the analysis of the sources and the method of deduction and induction. The research literature allowed to determine the possibility of using the method of project teaching in practice in the course of the accounting projects. Additionally possible to identify obvious advantages and certain limitations of the analyzed methods for both the student and academic teacher. Presented in this article are the conclusions from the observations and experiences of the author gained while conducting didactic work, among other things, the subject of accounting projects.
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