Szczegóły publikacji
Opis bibliograficzny
Financial environmental disclosure in the annual reports of listed companies in Poland / Justyna DYDUCH // International Journal of Trade, Economics and Finance ; ISSN 2010-023X. — 2017 — vol. 8 no. 3, s. 169–174. — Bibliogr. s. 173–174, Abstr.
Autor
Słowa kluczowe
Dane bibliometryczne
| ID BaDAP | 107713 |
|---|---|
| Data dodania do BaDAP | 2017-09-08 |
| DOI | 10.18178/ijtef.2017.8.3.557 |
| Rok publikacji | 2017 |
| Typ publikacji | artykuł w czasopiśmie |
| Otwarty dostęp |  |
| Czasopismo/seria | International Journal of Trade, Economics and Finance |
Abstract
This article aims to analyse the extent and quality of financial environmental disclosure in annual reports of companies listed on the Warsaw Stock Exchange and representing thirteen sectors significantly affecting the environment. The study used a content analysis of annual reports produced by 148 companies for 2015. About 60% of companies disclose financial environmental information. The average level of disclosure can be assessed as low. There has been noticed a diversity of industrial sectors in terms of the number of disclosing enterprises and the extent and quality of the disclosure. The companies usually presented information regarding investment expenditure for environmental protection. There was a positive, but moderate dependence between the level of disclosure and total assets and the lack of impact of profitability, presence of dominant share of foreign capital and period of listing of the company on the stock exchange on the level of disclosure.
