Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu nr. 520. CSR measurement and reporting
The subject the articles in this issue of Research Papers (RP) are focused on concerns the measurability of social impact. The inspiration for such an approach to issues in the area of social responsibility was Directive 2014/95 /EU of the European Parliament and of the Council of 22 October 2014 amending Directive 2013/34/EU regarding the disclosure of non-financial and diversity information by certain large undertakings and groups. The result of the implementation of this directive is to oblige large individuals and groups operating in the EU to demonstrate their social and environmental involvement, as well as to increase the possibility of comparing information transmitted in various studies by emphasizing the transparency of disclosed information and continuity and regularity in their publication.
Autor: Praca zbiorowa
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