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This work focuses on financial and non-financial reporting as an element of companies communication with the external environment. It shows the place and role of business reporting in system of communication with various stakeholders, and the investors in particular. The characteristic feature of today s business communication is an interaction between enterprises and their external economic and social environment, which in turn demands from enterprises to develop a new approach to the scope and form of reporting. This book aims to present the system of financial and non-financial reporting (including environmental and social awareness) and to evaluate these systems, focusing in particular, on the recent developments within the European Union that have occurred in consequence of the changing conditions and operating environment of undertakings as well as their stakeholders.
A propos de l'auteur
Ryszard Kami¿ski is a graduate Economics University in Poznä (Poland). In 1987 he received a doctoral degree. Since 2005 he is professor of Adam Mickiewicz University in Poznä. The subject of his interest is accounting and finance company. His specialty is accounting policy of the company. He wrote over 160 articles and five books.
