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THE CONSEQUENCES TRANSPOSITION OF THE NFI DIRECTIVE INTO POLISH LAW
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M. Wojcik-Jurkiewicz
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1314-2704
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English
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18
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5.4
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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.
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conference
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18th International Multidisciplinary Scientific GeoConference SGEM 2018
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18th International Multidisciplinary Scientific GeoConference SGEM 2018, 02-08 July, 2018
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Proceedings Paper
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STEF92 Technology
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International Multidisciplinary Scientific GeoConference-SGEM
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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
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571-578
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02-08 July, 2018
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website
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cdrom
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1764
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Non-financial Information; Non-financial Disclosure; Directive 2014/95/EU; Public Interest Entities (PIE);
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