Title:

How do companies in European Union disclose their non-financial data?

Title in Polish:

Jak przedsiębiorstwa w Unii Europejskiej ujawniają dane pozafinansowe?

Creator:

Hąbek, Patrycja

Abstract:

In this paper the author discusses the issues of non-financial data disclosure in European Union. In connection with the annual increasing number of sustainability reports the question raises how do companies disclose their non-financial data? The first part of the article presents the level of the disclosure and existing regulations in the European Union in this area. The second part presents results of a study relating to current non-financial reporting practices

Keywords:

sustainability reporting ; CSR report ; non-financial data ; EU legislation

Date:

2013

Format:

application/pdf

Language:

eng

Licence:

CC-BY 3.0