The double materiality principle and the sustainability reporting practices of Polish listed companies from the WIG30 Index
Purpose: The purpose of the paper is to investigate whether Polish issuers applied the double materiality principle when preparing their reports before implementation of the Corporate Sustainability Reporting Directive (CSRD) became mandatory, and if so, whether they disclosed the double materiality...
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| Главные авторы: | , |
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| Формат: | Статья |
| Язык: | английский |
| Опубликовано: |
Rada Naukowa SKwP
2025-06-01
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| Серии: | Zeszyty Teoretyczne Rachunkowości |
| Предметы: | |
| Online-ссылка: | http://ztr.skwp.pl/gicid/01.3001.0055.1487 |
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