Finance and Accountancy for Sustainable Development - Sustainable Finance. PN 302

Finance and Accountancy for Sustainable Development - Sustainable Finance. PN 302

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The year 2013 marks 26 years since the publication of the final report by the United Nations World Commission on Environment entitled Our Common Future which indicated the need for full awareness in shaping relations between economic growth and care for both natural environment and human health. The most significant statement made by the Commission was the observation that “at the current level of civilization it is possible to achieve sustainable development [...] in which the needs of the present generation can be met without diminishing the chances of future generations for meeting them.”


In 2013 it has been 14 years since upgrading the sustainable development principle to the rank of a systemic and constitutional principle. It has been stated in the Polish Constitution that Poland ensures such environment protection in which the principle of sustainable development is taken into account.


In 2013 it has been 12 years since the EU sustainable development strategy was developed, the objective of which was to ensure in the EU “a positive, long-term vision of the society as wealthier and more equitable one and also promising cleaner, healthier and safer environment, the society which ensures better quality of life for
us, our children and grandchildren.”


Rok wydania2013
Liczba stron198
KategoriaPublikacje darmowe
WydawcaWydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
ISBN-13978-83-7695-354-0
Język publikacjipolski
Informacja o sprzedawcyePWN sp. z o.o.

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Spis treści

  Introduction     7
  
  Melania Bąk: Corporate Social Responsibility from the accounting perspective     9
  Grażyna Borys: Selected problems of auctioning the greenhouse gas emission allowances     18
  Jarosław Dziuba: The concept of sustainable development in tax policy of cities with county rights referring to property tax in Poland     26
  Tomasz Gabrusewicz: Sustainability accounting – definition and trends     37
  Elżbieta Hajduga: The system of cost account in agricultural accounting     47
  Olga Hasprová, David Pur: Going concern assumption and financial analysis     57
  Alicja Janusz: Safety of the capital invested in the structured products available at the financial market in Poland     73
  Joanna Kogut: Audit committee functioning in public interest entities – current status and future perspectives     82
  Andrzej Koza: Grants for employment of people with disabilities as the form of state aid and de minimis aid     91
  Wojciech Krawiec: Polish Socially Responsible Investment Funds – investment policy and efficiency     101
  Robert Kurek: Regulatory arbitrage at the EU insurance market – the phenomenon identification     110
  Teresa Orzeszko: Activities focused on society education and implemented within the framework of Corporate Social Responsibility by domestic listed banks in Poland     118
  Agnieszka Ostalecka: Consumer protection as a tool for building safe and consumer-friendly financial services market     129
  Adriana Przybyszewska: Entrepreneurship determinants vs. motives underlying women’s entrepreneurship     137
  Bożena Ryszawska: Financing the transition to green economy in Europe     146
  Małgorzata Solarz: Financial capability development as the responsible finance instrument counteracting financial exclusion     156
  Magdalena Swacha-Lech: Social aspects of banks’ activity in context of undersaving problem of Polish society     167
  Marta Wiśniewska: Arbitrage in equity markets     177
  Joanna Zuchewicz: Financial reporting as the instrument presenting entities’ responsibility for their economic and social performance     187
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