An assessment of CSR disclosures in Polish listed companies
Małgorzata Węgrzyńska
Abstract:Identifying, measuring and evaluating reporting information provided by economic entities is a challenge for its recipients. So far, scientific research has only dealt with evaluating information contained in financial statements, namely financial data. However, economic entities report non-financial information in addition to financial information. Global studies attempt to measure non-financial information, using disclosure indices. The objective of this article was to determine the relations of the informat… Show more
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