
ASSESSMENT OF ENVIRONMENTAL REPORTING OF ENERGY SECTOR COMPANIES LISTED ON THE WARSAW STOCK EXCHANGE IN THE LIGHT OF DIRECTIVE 2014/95/EU
(STEF92 Technology, 2018-06-20, Katarzyna Tkocz-Wolny)
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Background: In Poland, there has long been a statutory obligation for economic entities to report minimum information on the natural environment, usually of a non-financial nature. After the implementation of Directive 2014/95/EU on the disclosure of non-financial and diversity information to the Polish regulations (Accounting Act), there were changes in the scope of environmental disclosures and the group of enterprises covered by this reporting obligation increased. The implementation of the new directive into P...





