CSR - non-financial reporting 2700-M-ZBD-D4CSR
In the 21st century, competition, consumer requirements and market expectations have become an important aspect of shaping the relationship between organizations and the business and social environment. Modern and responsible business looks for correlation between economic, environmental and social elements in the area in which the company operates. Comprehensive corporate development strategies include corporate social responsibility in their reports. As a result, financial analyzes were enriched with social reports showing specific activities and social programs in which the company is involved. The presentation of activities supporting and cooperating with the company's environment is an indication of the essence of the relationship between social and environmental factors, both in terms of implementation and with the development policy and with economic factors. Presenting experience in the field of integration of social and environmental factors in business activities contributes to building the credibility and transparency of the Polish market. The essence of reporting on CSR activities is confirmed by the amendment to the Accounting Act, signed in December 2016, imposing the obligation of non-financial reporting by the largest companies and groups listed on the stock exchange, banks, investment funds and other public interest entities in Poland.
Course coordinators
Learning outcomes
After completing the course, students:
Knowledge:
- methods and tasks of non-financial reporting
- benefits of non-financial reporting
- the importance of corporate social responsibility in the functioning of the enterprise
- the essence and importance of non-financial reporting
Skills
- analysis of selected areas of non-financial data, taking into account the CSR perspective
- interpretation of non-financial reports
- indication of the company's market position based on social reports
Other competences:
- preparation of a study verifying the company's position in terms of economic and social aspects
Assessment criteria
Presence
Activity
Execution of projects
Exam
Bibliography
1.Raporty Społeczne Forum Odpowiedzialnego Biznesu.
2. Raportowanie Niefinansowe Poradnik dla raportujących. Wydanie II Poprawione, 2017 r
3. G4 Wytyczne dotyczące raportowania
4. Raportowanie_Informacji_niefinansowych_Raport_MF_2019.pdf
5. Rojek-Nowosielska M., Społeczna odpowiedzialność przedsiębiorstw, Model, diagnoza, ocena. Wydawnictwo Uniwersytetu
Ekonomicznego we Wrocławiu. Wrocław 2017.
6.Lulewicz-Sas, A. Ewaluacja społecznie odpowiedzialnej działalności przedsiębiorstw. Oficyna Wydawnicza Politechniki Białostockiej,
Białystok, 2016
Additional information
Additional information (registration calendar, class conductors, localization and schedules of classes), might be available in the USOSweb system: