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

Spis treści

Introduction 8

Melania Bąk: Corporate Social Responsibility from the accounting perspective 10

Grażyna Borys: Selected problems of auctioning the greenhouse gas emission allowances 19

Jarosław Dziuba: The concept of sustainable development in tax policy of cities with county rights referring to property tax in Poland 27

Tomasz Gabrusewicz: Sustainability accounting – definition and trends 38

Elżbieta Hajduga: The system of cost account in agricultural accounting 48

Olga Hasprová, David Pur: Going concern assumption and financial analysis 58

Alicja Janusz: Safety of the capital invested in the structured products available at the financial market in Poland 74

Joanna Kogut: Audit committee functioning in public interest entities – current status and future perspectives 83

Andrzej Koza: Grants for employment of people with disabilities as the form of state aid and de minimis aid 92

Wojciech Krawiec: Polish Socially Responsible Investment Funds – investment policy and efficiency 102

Robert Kurek: Regulatory arbitrage at the EU insurance market – the phenomenon identification 111

Teresa Orzeszko: Activities focused on society education and implemented within the framework of Corporate Social Responsibility by domestic listed banks in Poland 119

Agnieszka Ostalecka: Consumer protection as a tool for building safe and consumer-friendly financial services market 130

Adriana Przybyszewska: Entrepreneurship determinants vs. motives underlying women’s entrepreneurship 138

Bożena Ryszawska: Financing the transition to green economy in Europe 147

Małgorzata Solarz: Financial capability development as the responsible finance instrument counteracting financial exclusion 157

Magdalena Swacha-Lech: Social aspects of banks’ activity in context of undersaving problem of Polish society 168

Marta Wiśniewska: Arbitrage in equity markets 178

Joanna Zuchewicz: Financial reporting as the instrument presenting entities’ responsibility for their economic and social performance 188