REPORTING CSR DATA – THE BENEFITS AND BARRIERS TO INVOLVEMENT IN THE IDEA OF CORPORATE SOCIAL RESPONSIBILITY

Purpose: The purpose of this paper is to provide insight into the issue of benefits and barriers related to reporting CSR data as standalone reports. This work attempts to examine whether the benefits resulting from the fact that companies are perceived as socially responsible are more impactful for entities that issue standalone CSR reports, as well as whether a standalone report can be a better tool for communicating with internal and external stakeholders. In addition, the study seeks to find out whether there is any difference in the perception of the barriers related to obtaining and publishing non-financial data between companies that are developing standalone reports and those that present this type of data in a different way. Methodology: The study employed the subject literature critical review method and a questionnaire survey. The survey was conducted among companies from the RESPECT index portfolio of the Warsaw Stock Exchange as well as among entities listed in various rankings of socially responsible companies. Findings: The respondents belonging to both groups (issuing and not issuing standalone CSR reports) generally pointed to a similar hierarchy of importance of specific benefits resulting from following CSR policies by the business. However, within the group of entities issuing standalone CSR reports, most of the benefits received a high evaluation. Most of the barriers studied received high indications in the group of companies without standalone reports. The results obtained may indicate that companies that are seen as socially responsible but do not publish a standalone report gain fewer benefits resulting from communication with stakeholders. Research limitation: The work may be affected by the inherent weaknesses associated with survey research which examines rather opinions and views than 'hard data'. Originality: The issue of reporting data in a form of standalone reports and the resulting benefits as well as the barriers faced by companies over the course of preparing CSR reporting is very significant, however, it is still insufficiently researched with regard to the emerging markets. The results obtained can be used for comparative studies of the Polish market and other financial markets since the benefits and barriers to reporting non-financial data as standalone reports are also being identified in other countries

Everyday life of pedagogy students suffering from depression in the academic space

Contemporary civilization and cultural changes mean that students experience many psychological, social and physical challenges that may contribute to mental difficulties and disorders. The article presents the results of qualitative research on the opinions of female pedagogy students suffering from depression on the social determinants of their illness, their difficulties studying and the availability of support. Studies have shown that students suffering from depression have a strong need to obtain specialist psychological support at the university.Contemporary civilization and cultural changes mean that students experience many psychological, social and physical challenges that may contribute to mental difficulties and disorders. The article presents the results of qualitative research on the opinions of female pedagogy students suffering from depression on the social determinants of their illness, their difficulties studying and the availability of support. Studies have shown that students suffering from depression have a strong need to obtain specialist psychological support at the university

Everyday life and a sense of loneliness in the opinion of elderly persons with disabilities in long-term residential care

Bernadeta Szczupał, Jolanta Izabela Wiśniewska, Everyday life and a sense of loneliness in the opinion of elderly persons with disabilities in long-term residential care. Interdisciplinary Contexts of Special Pedagogy, no. 24, Poznań 2019. Pp. 11-25. Adam Mickiewicz University Press. ISSN 2300-391X. DOI: https://doi.org/10.14746/ikps.2019.24.01 The growing number of elderly people, including persons with disabilities, is a major social, economic and political challenge. The article presents the resultsof a qualitative research concerning the opinions of elderly persons with disabilities in long-term residential care, about their everyday life and the sense of loneliness experienced by them.Bernadeta Szczupał, Jolanta Izabela Wiśniewska, Everyday life and a sense of loneliness in the opinion of elderly persons with disabilities in long-term residential care. Interdisciplinary Contexts of Special Pedagogy, no. 24, Poznań 2019. Pp. 11-25. Adam Mickiewicz University Press. ISSN 2300-391X. DOI: https://doi.org/10.14746/ikps.2019.24.01 The growing number of elderly people, including persons with disabilities, is a major social, economic and political challenge. The article presents the resultsof a qualitative research concerning the opinions of elderly persons with disabilities in long-term residential care, about their everyday life and the sense of loneliness experienced by them

Klasyfikacja usług wykonywanych przez biegłych rewidentów

The profession of an expert auditor is a public trust occupation with a distinctive feature of taking responsibility for actions in the public interest. The main responsibility of expert auditors is performing financial auditing; however, expert auditors are prepared to carry out different tasks which encompass a wide plethora of financial and auditing services for different kinds of institutions and companies. The aim of the article is first of all the description of expert auditors’ services classification according to domestic and international regulations and second of all the comparison of these services. The article presents services classifications according to domestic regulations, the International Auditing and Assurance Standards Board (IAASB) regulations and according to the IFAC ethics code for professional accountants. The article uses domestic and international regulations concerning the article topic.Zawód biegłego rewidenta to zawód zaufania publicznego, a jego cechą charakterystyczną jest przyjęcie odpowiedzialności za działanie w interesie publicznym. Podstawowym przedmiotem działalności biegłych rewidentów jest wykonywaniem czynności rewizji finansowej, natomiast przygotowanie osób wykonujących ten zawód pozwala na wykonywanie innych prac, które obejmują szeroki zakres usług finansowo- -księgowych na rzecz różnego rodzaju instytucji i przedsiębiorstw. Celem artykułu jest przedstawienie klasyfikacji usług wykonywanych przez biegłych rewidentów według uregulowań krajowych i międzynarodowych oraz ich analiza porównawcza. W artkule omówione zostały klasyfikacje usług według uregulowań krajowych, według Rady Międzynarodowych Standardów Rewizji Finansowej i Usług Atestacyjnych (IAASB) oraz według kodeksu etyki zawodowych księgowych IFAC. W artykule zastosowano uregulowania krajowe i międzynarodowe dotyczące tematyki artykułu

Usługi biegłego rewidenta dla MSP – wartością dla przedsiębiorcy

This article presents the services of an expert auditor directed at small and medium enterprises. These services will have a significant impact on the improvement of accounting quality and financial audits and at the same time will reduce entrepreneurship risk and will meet entrepreneurs’ expectations. Owing to legal regulations services connected with auditing and other attestation services are of a finite nature. However, the remaining types of services are not finite and their direction and scope depend on expert auditors and market demand. Utilising an expert auditor’s services to perform certain tasks will allow for implementing the experience and knowledge of the highest quality and at the same time will limit the costs entirely to the performed service, which will contribute to improving the quality and value of an enterprise

Aktywność edukacyjna osób starszych jako predykator pomyślnego starzenia się

Jolanta Izabela Wiśniewska, Educational activity of seniors as a predictor of successful ageing, Interdisciplinary Contexts of Special Pedagogy, No. 22, Poznań 2018. Pp. 27–45. Adam Mickiewicz University Press. ISSN 2300-391X. DOI: https://doi.org/10.14746/ikps.2018.22.03 The article presents a paradigmatic change taking place in the theoretical approach to adult education. Against this background and in the context of contemporary conditions, the author points to the importance of learning from everyday experience and the role of educational activity in this process. The discussed issues were focused on the elderly.Jolanta Izabela Wiśniewska, Educational activity of seniors as a predictor of successful ageing, Interdisciplinary Contexts of Special Pedagogy, No. 22, Poznań 2018. Pp. 27–45. Adam Mickiewicz University Press. ISSN 2300-391X. DOI: https://doi.org/10.14746/ikps.2018.22.03 The article presents a paradigmatic change taking place in the theoretical approach to adult education. Against this background and in the context of contemporary conditions, the author points to the importance of learning from everyday experience and the role of educational activity in this process. The discussed issues were focused on the elderly

Selected problems concerning measurement, valuation and accounting for intellectual capital. A discussion paper

The purpose of this study is to confront certain propositions presented in Lesław Niemczyk’s publication Rachunkowość finansowa aktywów kompetencyjnych i kapitału intelektualnego. Nowy dział rachunkowości(Accounting for Competence Assets and Intellectual Capital. A New Area in Accounting) with ideas published in other studies. The authors discuss issues concerning firm value, selected definitions of intellectual capital, as well as certain methods of intellectual capital measurement and valuation. Other problems analysed include accounting for and reporting of intellectual capital and similarities and differences between the way those issues are presented in Polish and in international studies as well as in existing legal regulations and standards

Current innovative treatments of obesity

Obesity is a complex and pervasive chronic health concern with multifaceted origins in which abnormal or excessive fat accumulation worsens health, increases the risk of long-term medical complications and shortens life expectancy. It is associated with type 2 diabetes, non-alcoholic fatty liver disease (NAFLD) and cardiovascular disease. More than 603.7 million adults are estimated to be obese. The cause of obesity is a long-term energy imbalance caused by a combination of increased energy intake and decreased energy expenditure. The purpose of this study is to analyze the effectiveness of modern obesity treatments such as intermittent fasting, semaglutide and surgical interventions. Intermittent fasting involves voluntary periods of restricted or zero caloric intake at specified intervals. However, research results on the effectiveness of this dietary strategy are conflicting. The findings indicate that incorporating physical exercise can further enhance the outcomes of applying this diet. Semaglutide, a GLP-1 (glucagon-like peptide-1) analog, has shown efficacy in promoting weight loss among adults and adolescents, along with metabolic and cardiovascular improvements. Laparoscopic sleeve gastrectomy (LSG) is a common bariatric procedure, while Roux-en-Y gastric bypass (LRYGB) is another option. Long-term studies show that both methods effectively promote weight loss. In conclusion, obesity is a multifaceted condition that requires a comprehensive treatment approach. Individualized strategies including dietary changes, pharmaceutical interventions such as semaglutide, and surgical options can together contribute to effective weight management and improved health outcomes

A model on the decision to conduct independent verification of CSR data : the case of Poland

PURPOSE: This study aimed to verify whether factors influencing the decision of Polish enterprises to have their CSR reports verified externally are the same as in Spain. Additionally, the research attempted to identify entities most frequently selected by companies to verify their non-financial data.DESIGN/METHODOLOGY/APPROACH: For this study, the logistic regression model has been used in which the exogenous variable is verification of CSR reports conducted by an independent expert/auditor.FINDINGS: The study shows that, depending on the country, different variables may influence companies' decision to submit CSR reports for examination by independent auditors/experts.PRACTICAL IMPLICATIONS: This article attempts to identify financial variables which influence companies' decisions concerning external verification of CSR data in the case of Poland.ORIGINALITY/VALUE: In Poland, CSR analyses to date have focused mainly on three main subjects concerning, the scope and forms of disclosures in CSR reports, a relationship between the scope of information published and company size, sector of operation, and profitability, verification of non-financial data. The novelty of this research lies in employing the model on the decision to conduct independent verification of CSR data.peer-reviewe

Edukacja w dobie pandemii oczami nauczycieli współorganizujących proces kształcenia i rodziców dzieci ze spektrum autyzmu

The article deals with the issue of distance learning on children with autism spectrum disorder during the COVID-19 pandemic. Although in-person teaching is currently being implemented, the issue is still relevant, as it is still possible that schools could close again, not only due to the pandemic threat. As of the 2022/2023 school year, a legal regulation came into force that broadened the catalogue of causes for the transition of educational establishments to a distance learning mode. In addition, there is little research in this area, especially concerning the organisation of distance learning and the education of students with autism spectrum disorder in mainstream primary schools. There is therefore a need for research reports to present the matter from different perspectives and thus contribute to the development of various types of solutions to enrich the process of remote learning for this group of students, or even to propose an alternative solution for their education. The article present the results of research conducted with the use of an interview technique among teachers of primary schools co-organizing the educational process and parents of children with the autism spectrum living in the Mazowieckie Voivodeship (Poland). Scientific inquiries concerned the positions of both research groups with regard to the organization and course of education of autism spectrum children in conditions imposed by the pandemic. Due to the characteristics of the functioning of people on the autism spectrum, the thesis was adopted that this is a group that may require special support during remote education. As in remote education, next to the student, teachers and parents play a leading role, which is why the research was carried out in these two groups. The results of the research confirmed that educating students with autism in this form does not bring the expected results and even causes negative emotions not only in students, but also in their parents and teachers. The analysis of the statements of both research groups shows that it is necessary to introduce new solutions in the field of educating students with autism, useful in crisis situations.W artykule podjęto problematykę edukacji zdalnej dzieci ze spektrum autyzmu w okresie pandemii COVID-19. Chociaż obecnie realizowane jest nauczanie w formie stacjonarnej, zagadnienie to nie traci na aktualności, ponieważ wciąż możliwa jest sytuacja ponownego zamknięcia szkół, nie tylko z powodu zagrożenia pandemicznego. Od roku szkolnego 2022/2023 weszła w życie regulacja prawna, która poszerzyła katalog przyczyn przechodzenia placówek oświatowych na tryb zdalnego nauczania. Ponadto mało jest badań z tego zakresu, zwłaszcza dotyczących organizacji edukacji zdalnej i kształcenia uczniów ze spektrum autyzmu w szkołach podstawowych ogólnodostępnych. Można więc wskazać na potrzebę doniesień badawczych z tego obszaru, które pozwolą przedstawić tematykę z różnych perspektyw i tym samym przyczynić się do wypracowania różnego rodzaju rozwiązań wzbogacających proces edukacji zdalnej tej grupy uczniów czy nawet zaproponować alternatywne rozwiązanie dotyczące ich edukacji. W artykule zostały zaprezentowane wyniki badań zrealizowanych techniką wywiadu wśród nauczycieli szkół podstawowych współorganizujących proces kształcenia oraz rodziców dzieci ze spektrum autyzmu zamieszkujących województwo mazowieckie. Celem badań było poznanie stanowisk obu grup badawczych w odniesieniu do organizacji oraz przebiegu kształcenia dzieci ze spektrum autyzmu w okolicznościach pandemicznych. Ze względu na charakterystykę funkcjonowania osób ze spektrum autyzmu przyjęto tezę, że jest to grupa, która może wymagać szczególnego wsparcia podczas realizacji edukacji zdalnej. Ponieważ w edukacji zdalnej obok ucznia czołowe role przyjmują nauczyciele i rodzice, zrealizowano badania właśnie w tych dwóch grupach. Wyniki badań potwierdziły, że edukacja uczniów ze spektrum autyzmu w formie zdalnej nie przynosi oczekiwanych rezultatów, a nawet wywołuje negatywne emocje nie tylko u uczniów, lecz także u ich rodziców i nauczycieli. Z analizy wypowiedzi obu grup badawczych wynika, że niezbędne jest wprowadzenie nowych rozwiązań w zakresie edukacji uczniów ze spektrum autyzmu, które sprawdziłyby się w sytuacjach kryzysowych