The disclosure of information on the sustainable development goals based on forestry and postal activities Cover Image

Ujawnianie informacji dotyczących celów zrównoważonego rozwoju na przykładzie działalności leśnej i pocztowej
The disclosure of information on the sustainable development goals based on forestry and postal activities

Author(s): Mariusz Karwowski, Anna Paszkiewicz, Edyta Zubrzycka
Subject(s): Business Economy / Management, Micro-Economics, Economic development, Accounting - Business Administration
Published by: Szkoła Główna Handlowa w Warszawie
Keywords: sustainable development; accounting; non-financial reporting; forest activity; postal activity;

Summary/Abstract: Sustainable development has been a key element of the strategy of most organizations in the world for many years. Its goals were adopted in the resolution of the UN General Assembly ‘Transforming our world: the 2030 Agenda for Sustainable Development’. Due to the role and importance of forestry and postal services in harmonizing economic, social and environmental goals, the method of disclosing various activities by entities involved in this type of activity may be considered an interesting issue. The aim of the article is to indicate the scope of disclosed information relating to the sustainable development goals by entities conducting forest and postal activities. The assumed goal was achieved using the review of domestic and foreign studies and the content analysis of mandatory and voluntary documents. Based on the research, it was found that the mandatory disclosures provide limited information on the achievement of the SDGs. More information can be obtained from voluntary disclosures. There was no particular primacy of the environmental dimension over the social dimension, and vice versa.

  • Issue Year: 64/2022
  • Issue No: 2
  • Page Range: 87-102
  • Page Count: 16
  • Language: Polish