Non-financial Reporting. Conceptual Framework, Regulation and Practice

  title={Non-financial Reporting. Conceptual Framework, Regulation and Practice},
  author={Maria Aluchna and Maria Roszkowska-Menkes},
  journal={Corporate Social Responsibility in Poland},
Non-financial reporting represents social and environmental disclosure and today it belongs to one of the most dynamically developing themes both in the academic literature on CSR and sustainability as well as regulatory efforts and corporate practice. Social and environmental reporting is viewed as the disclosure progress towards a complete disclosure of a company’s activities. It also serves as a tool for shift from traditional short-term focus on financial performance towards a long-term… 
5 Citations
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