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标题：Usefulness and benefits of disclosing non-financial information –results of a survey conducted among companies listed on the Warsaw Stock Exchange
其他标题：Użyteczność i korzyści ujawniania informacji niefinansowych – wyniki badania ankietowego przeprowadzonego wśród spółek notowanych na Giełdzie Papierów Wartościowych w Warszawie
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作者：EWA CHOJNACKA ; EMILIA JADANOWSKA
期刊名称：Zeszyty Teoretyczne Rachunkowości
印刷版ISSN：1641-4381
电子版ISSN：2391-677X
出版年度：2019
卷号：106
期号：162
DOI：10.5604/01.3001.0013.8998
语种：English
出版社：Rada Naukowa SKwP
摘要：The article concerns the problem of disclosure of non-financial information indicated in the Directive 2014/95/EU of the European Parliament and of the Council.The purpose of the study is to present the opinions of respondents from companies listed on the main market of the Warsaw Stock Exchange regard-ing the usefulness of non-financial information required by the amended Accounting Act, as well as the reasons for disclosing such information.Research methods include a literature review, law analysis and a survey conducted among listed companies.37 entities participated in the research, of which 32 correctly completed the questionnaire.Two hypotheses have been made: 1.Disclosed non-financial information is useful for the company in decision-making processes;2.Despite the fact that there are benefits of disclosure of non-financial information, companies publish it mainly because of legal requirements.The respondents stated that they generally do not use non-financial information to assess other companies.Neither do they use it in strategy, decision-making or operational management.Almost 60% of the respondents agreed that disclosure of non-financial information has a positive effect on building the entity’s reputation, market value and relationships with stakeholders, while 78% of companies which publish non-financial infor-mation believe that it affects financial performance.However, main motivation to prepare reports contain-ing non-financial information is to comply with reporting obligations imposed by the legislator.The study was conducted after the introduction of new regulations regarding non-financial reporting, among entities that may be subject to new reporting obligations – in this respect, the article complements the existing literature.
其他摘要：Poruszona problematyka ujawniania informacji niefinansowych dotyczy kwestii wskazanych w dyrektywie Parlamentu Europejskiego i Rady 2014/95/UE.Celem artykułu jest zaprezentowanie opinii przedstawicieli spółek notowanych na głównym rynku Giełdy Papierów Wa
关键词：non-financial information;reporting;directive 2014/95/UE
其他关键词：informacje niefinansowe;sprawozdawczość;dyrektywa 2014/95/UE