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FINANCE AND ACCOUNTANCY FOR SUSTAINABLE DEVELOPMENT


BORYS G. SOLARZ M. RED. / SUSTAINABLE FINANCE PN302

wydawnictwo: WYD UE WROCŁAW , rok wydania 2013, wydanie I

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Finance and Accountancy for Sustainable Development - Sustainable Finance

PN 302


Introduction 7
Melania Bąk: Corporate Social Responsibility from the accounting perspective 9
Grażyna Borys: Selected problems of auctioning the greenhouse gas emission allowances 18
Jarosław Dziuba: The concept of sustainable development in tax policy of cities with county rights referring to property tax in Poland. 26
Tomasz Gabrusewicz: Sustainability accounting – definition and trends 37
Elżbieta Hajduga: The system of cost account in agricultural accounting 47
Olga Hasprová, David Pur: Going concern assumption and financial analysis. 57
Alicja Janusz: Safety of the capital invested in the structured products available at the financial market in Poland 73
Joanna Kogut: Audit committee functioning in public interest entities – current status and future perspectives 82
Andrzej Koza: Grants for employment of people with disabilities as the form of state aid and de minimis aid. 91
Wojciech Krawiec: Polish Socially Responsible Investment Funds – investment policy and efficiency 101
Robert Kurek: Regulatory arbitrage at the EU insurance market – the phenomenon identification 110
Teresa Orzeszko: Activities focused on society education and implemented within the framework of Corporate Social Responsibility by domestic listed banks in Poland 118
Agnieszka Ostalecka: Consumer protection as a tool for building safe and consumer-friendly financial services market. 129
Adriana Przybyszewska: Entrepreneurship determinants vs. motives underlying women’s entrepreneurship 137
Bożena Ryszawska: Financing the transition to green economy in Europe. 146
Małgorzata Solarz: Financial capability development as the responsible finance instrument counteracting financial exclusion 156
Magdalena Swacha-Lech: Social aspects of banks’ activity in context of undersaving problem of Polish society 167
Marta Wiśniewska: Arbitrage in equity markets. 177
Joanna Zuchewicz: Financial reporting as the instrument presenting entities’ responsibility for their economic and social performance. 187


195 pages, Paperback

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