Raportowanie informacji niefinansowych zgodnie z nową dyrektywą UE 20142014/95/EU jako wyzwanie dla przedsiębiorstw
Non-financial information reporting following UE 2014/95/UE new directive as a challenge for companies

Summary/Abstract: Increasing the credibility and transparency of the information disclosed by companies is a challenge for law makers and practitioners. The aim of this article is to emphasize the importance of non-financial information reporting in the light of the provisions of the latest regulations of the European Parliament − Directive 2014/95/EU and the difficulties and dilemmas related to its implementation and use. It was assumed that the new EU directive is a response to a long debate on the disclosure of non-financial information, which aims to improve the transparency and credibility of business communication with its stakeholders. At the same time it represents a significant challenge for enterprises. The method of literature study, theoretical and legal research of the actual state of law was adopted. As a reasoning method deduction and critical analysis were used.

• Details
• Contents