Praktyka w zakresie upubliczniania sprawozdań przez fundacje w Polsce – studium przypadku fundacji banków komercyjnych
Practice for making reports publically available by foundations in Poland – case study of commercial banks foundations

Summary/Abstract: The purpose of the article is to evaluate the transparency of commercial banks foundations (research subject) in Poland (research spatial scope) through the prism of reports available at their websites (research subject and empirical material), which were subject to a comparative analysis (research method). The temporal scope of research covered the period from 1991 till the end of February 2017, i.e. the month in which it was conducted. The research required not only having insight in the reports, but also getting acquainted with the regulations referring to foundations reporting as well as the essential subject literature. The article is divided into five parts – apart from the Introduction and Conclusions – including 3 sections: The general characteristics of commercial banks foundations, Requirements in terms of making the reports of commercial banks foundations publically available, Evaluation of the practice for making reports publically available by the foundations of commercial banks on their websites. As a result of carried out research the underlying hypothesis – assuming that the practice for making reports publically available by the foundations of commercial banks in the Internet is different and requires improvement – was positively verified.

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