Podstawy teoretyczne sprawozdawczości zrównoważonego rozwoju a zakres jej zastosowania w Polsce i na świecie

Abstract

The main aim of the paper is an attempt to answer the questions, what makes companies to publish sustainability reports and what influences the scope of presented information. Presented theoretical discussion is confronted with sustainability reporting statements adoption and its prospects around the world in the light of literature research and in Poland based on author's empirical research.