Peer-reviewed articles 17,970 +



Title: THE CONSEQUENCES TRANSPOSITION OF THE NFI DIRECTIVE INTO POLISH LAW

THE CONSEQUENCES TRANSPOSITION OF THE NFI DIRECTIVE INTO POLISH LAW
M. Wojcik-Jurkiewicz
1314-2704
English
18
5.4
In the case of Poland, from the reporting year, 2017, the NFI Directive requires almost 300 companies to disclosure information, at least on environmental, social, and governance, as well as on respect for human rights, anti-corruption. The aim of this article is to understand the degree of conformity within the non-financial information disclosure of Polish Public Interest Entities (PIE)?s, after to the transposition of Directive 2014/95/EU into Polish law. The empirical research was based on the content analysis of the annual reports published by the companies listed on the Warsaw Stock Exchange.
conference
18th International Multidisciplinary Scientific GeoConference SGEM 2018
18th International Multidisciplinary Scientific GeoConference SGEM 2018, 02-08 July, 2018
Proceedings Paper
STEF92 Technology
International Multidisciplinary Scientific GeoConference-SGEM
Bulgarian Acad Sci; Acad Sci Czech Republ; Latvian Acad Sci; Polish Acad Sci; Russian Acad Sci; Serbian Acad Sci & Arts; Slovak Acad Sci; Natl Acad Sci Ukraine; Natl Acad Sci Armenia; Sci Council Japan; World Acad Sci; European Acad Sci, Arts & Letters; Ac
571-578
02-08 July, 2018
website
cdrom
1764
Non-financial Information; Non-financial Disclosure; Directive 2014/95/EU; Public Interest Entities (PIE);