Reporting about The Risks in The Annual Reports of The Largest Companies Listed on The Stock Exchange in Warsaw
Journal Title: Zarządzanie i Finanse - Year 2013, Vol 11, Issue 4
Abstract
The process of reporting is an increasingly common way companies com-municate with stakeholders - both internal and external. In practice, there are a lot of economic activities which are subject to reporting. These include: finance, safety and hygiene at work, corporate social responsibility, environ-mental ac-tivities, risk, etc. Informing stakeholders about the risk has become a key element of the activity of many companies. Generally one can point to the two reporting purposes: first, significant or-ganizations in the economic sector concerned inform their stakeholders about the members of top management, how to manage personnel, financial, etc. thereby arouse confidence among customers, shareholders, employees etc. It is therefore a form of communication with stakeholders. Second, the reports make a specific image of organization. Through the presented historical and pros-pective information stakeholders define organization's „image”. Defined „image” is comparing with other organizations. The purpose of this paper is presentation of risk disclosures and ways to manage risk and identify the person responsible for risk management by the largest companies listed on the Stock Exchange in Warsaw. By this purpose analyzed the published annual reports of all the companies in the index WIG 20.
Authors and Affiliations
Paweł Skowron
Keywords
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