@misc{Nieporowski_Piotr_Istota,
 author={Nieporowski, Piotr},
 howpublished={online},
 publisher={Zielona Góra: Lubuskie Towarzystwo Naukowe},
 publisher={Zielona Góra: Uniwersytet Zielonogórski, Wydział Pedagogiki, Psychologii i Socjologii},
 language={pol},
 abstract={This article attempts to objectively discuss the sense and values stemming from the examination and reporting by companies about their socio-ecological engagement under the Corporate Social Responsibility (CSR) concept. The author refers to the publications and research reports describing extra-financial reporting prepared by companies in Poland, and to his own analysis of periodical social reports published by companies and of the content of their websites.},
 abstract={The aim of the article is to answer the question whether, in Poland, social reporting in business is or (in the face of new laws) still has a chance of becoming a method for shaping the values of companies as transparent entities, responsible for the influence they have on their environment. The author was inspired and motivated by the contents of the EU Parliament and EU Council Directive forcing, since January 2017, public-interest entities in Member States to reveal non-financial information (ESG factors, i.e., environment, social responsibility, corporate order).},
 type={artykuł},
 title={Istota raportowania społecznego. Budowanie wartości czy instytucjonalny przymus? = The essence of social reporting. Value building or institutional coercion?},
 keywords={raportowanie pozafinansowe, ESG, społeczna odpowiedzialność biznesu, CSR, extra-financial reporting, corporate social responsibility},
}