Acta Scientiarum Polonorum
Silvarum Colendarum Ratio et Industria Lignaria

ISSN:1644-0722, e-ISSN:2450-7997

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original articleIssue 22 (1) 2023 pp.

Monika Zega1, Piotr Szczypa2 , Marta Molińska-Glura3

1 Nadleśnictwo Olsztynek
2
Kolegium Nauk Ekonomicznych i Społecznych, Politechnika Warszawska Filia w Płocku
3
Katedra Ekonomiki i Techniki Leśnej, Uniwersytet Przyrodniczy w Poznaniu

The impact of the financial statement on the image of the forest district in the opinion of internal stakeholders

Abstract

The financial statement is a summary of the next year of operation of the forest inspectorate. Its preparation is the duty of each entity keeping the books of accounts. It contains basic information on the results of its annual activity, presented in financial terms in the form of figures supplemented by very general descriptive data in the form of notes. The current shape of the financial statements is legible only for a small group of recipients who are able to properly interpret the data contained therein. The aim of the article is to identify information, primarily non-financial, for which there is a demand and which may affect the image of the forest district. The information was obtained from the employees of the State Forests, who, as internal stakeholders with more or less professional experience, determined the significance of the data generated by the reporting of the forest inspectorate, the entity managing forests and the surrounding nature, our common good. From the information obtained from the employees of the State Forests it appears that extending the financial statements with non-financial elements may affect the image of the forest district.

Keywords: financial report, image of the forest district, internal stakeholders of the State Forests, corporate social responsibility
pub/.pdf Full text available in english in Adobe Acrobat format:
https://www.forestry.actapol.net/issue1/volume/4_1_2023.pdf

https://doi.org/10.17306/J.AFW.2023.1.4

For citation:

MLA Zega, Monika, et al. "Wpływ sprawozdania finansowego na kształtowanie wizerunku nadleśnictwa w opinii interesariuszy wewnętrznych [The impact of the financial statement on the image of the forest district in the opinion of internal stakeholders]." Acta Sci.Pol. Silv. 22.1 (2023): . https://doi.org/10.17306/J.AFW.2023.1.4
APA (2023). Wpływ sprawozdania finansowego na kształtowanie wizerunku nadleśnictwa w opinii interesariuszy wewnętrznych [The impact of the financial statement on the image of the forest district in the opinion of internal stakeholders]. Acta Sci.Pol. Silv. 22 (1), https://doi.org/10.17306/J.AFW.2023.1.4
ISO 690 ZEGA, Monika, , Piotr Szczypa, MOLIńSKA-GLURA, Marta. Wpływ sprawozdania finansowego na kształtowanie wizerunku nadleśnictwa w opinii interesariuszy wewnętrznych [The impact of the financial statement on the image of the forest district in the opinion of internal stakeholders]. Acta Sci.Pol. Silv., 2023, 22.1: . https://doi.org/10.17306/J.AFW.2023.1.4
Streszczenie w języku polskim:
https://www.forestry.actapol.net/tom22/zeszyt1/streszczenie-4.html