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FACTORS HINDERING THE CONDUCT OF AUDITS OF CORPORATE SOCIAL RESPONSIBILITY REPORTS: EVIDENCE FROM POLAND

Anna Bartoszewicz, Anna Rutkowska-Ziarko

In recent years, non-financial reporting has become a global practice used by businesses almost all over the world. Its dynamic development can be also recently observed in Poland, which is reflected in the growing number of corporate social responsibility (CSR) reports published voluntarily by enterprises. Their scope includes non-financial results obtained within the environmental, social and economic area and informs about the risk associated with the initiatives undertaken by companies. Although the data contained in CSR reports are informative to stakeholders and are used in the decision-making process, there is a certain concern that they may lack reliability (compare with Dal Maso et al., 2020). It is not out of the question that companies, while promoting their activities, will disclose only selected, usually positive, aspects of their operations. Therefore, it appears reasonable to subject the disclosures presented in CSR reports to an audit, which, in this context, means an independent and objective verification of the non-financial information contained in the report, and their attestation (confirmation) in terms of reliability.
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ECONOMIC VALUE OF ECOSYSTEM SERVICES IN THE EASTERN ORE MOUNTAINS

Ondřej Vojáček, Jiří Louda

The Eastern Ore Mountains landscape has its specific and unique character. In particular, it is due to several specific landscape elements and biotopes, which either do not exist in other locations or are not as frequent. These locally specific ecosystems include notably montane meadows, clearance cairns and natural streams.
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