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Socially Responsible Investments in Financial Statements of Polish Public Companies

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  • Marzena Remlein

Abstract

Socially responsible investments are one of the most dynamically developing segments of investments and socially responsible investing plays an ever growing role in the world's financial markets. Poland is in the infancy stage of development of socially responsible investments.Socially responsible investing is a decision-making process concerning the allocation of free financial resources, where the investor aims at maximisation of profit and minimisation of risk on one part, and includes the socio-ethical and environmental-ecological considerations on the other.The aim of the paper is to assess the valuation methods and the scope of information on socially responsible investments presented in financial statements of Polish public companies. Assessment of the market of socially responsible investments in Poland according to the European classification of strategies for investing socially responsibly is also purposeful.The paper presents the results of empirical research of valuation and disclosure of SRI in financial statements of Polish public companies.

Suggested Citation

  • Marzena Remlein, 2018. "Socially Responsible Investments in Financial Statements of Polish Public Companies," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2018(3), pages 37-53.
    • Handle: RePEc:prg:jnlefa:v:2018:y:2018:i:3:id:213:p:37-54
    DOI: 10.18267/j.efaj.213
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    1. Joakim Sandberg & Carmen Juravle & Ted Hedesström & Ian Hamilton, 2009. "The Heterogeneity of Socially Responsible Investment," Journal of Business Ethics, Springer, vol. 87(4), pages 519-533, July.
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    More about this item

    Keywords

    Socially Responsible Investments; SRI; Respect Index; Investments Property; Financial Investments;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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