Compliance with Corporate Governance Principles by Energy Companies Compared with All Companies Listed on the Warsaw Stock Exchange
نویسندگان
چکیده
Disclosure of non-financial information, especially regarding corporate governance (CG), is an important element companies’ communication with their stakeholders. This paper sets out to define—from a theoretical and practical perspective—the scope CG reporting in Polish fuel, gas, energy (“energy”) companies required under EU directives national regulations. The presents the results study investigating whether what extent annual statements (CGSs) prepared by companies, compared other listed on Warsaw Stock Exchange (WSE-LCs), are consistent “Best Practices for WSE-LCs 2016” (BPs WSE-LCs). group consisted submitting 2017–2020 reports, as well WSE, comparative (i.e., total 179 reports). We used monographic method problems CGSs performed critical review literature, comparative, content, descriptive analyses. analysed helped answer following question: do pursue rules specified BPs WSE-LCs? indicate that such follow various approaches disclosures obligations. However, truly matters not legal obligation itself, but rather social responsibility maintaining good relations will contribute studies, because no theorist has so far reports. fills research gap information adherence best practices all WSE-LCs. conclusions which can provide basis further sectors.
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ژورنال
عنوان ژورنال: Energies
سال: 2022
ISSN: ['1996-1073']
DOI: https://doi.org/10.3390/en15176481