True and Fair View of Key Performance Indicators in Evaluating Companies’ Compliance with the EU Green Taxonomy Regulation
Aim: Identify the problems and challenges faced by accounting in the process of legitimising organizations with financial mandatory key performance indicators that are designed to measure the share of the company’s environmentally sustainable activities. Methodology: Literature review, regulatory...
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| Format: | Article |
| Language: | English |
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Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
2025-01-01
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| Series: | Nauki o Finansach |
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| Online Access: | https://journals.ue.wroc.pl/fins/article/view/1524 |
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| author | Wanda Skoczylas Przemysław Mućko Gabriela Kintop |
| author_facet | Wanda Skoczylas Przemysław Mućko Gabriela Kintop |
| author_sort | Wanda Skoczylas |
| collection | DOAJ |
| description | Aim: Identify the problems and challenges faced by accounting in the process of legitimising organizations with financial mandatory key performance indicators that are designed to measure the share of the company’s environmentally sustainable activities.
Methodology: Literature review, regulatory analysis, desk research.
Findings: The study identified the problems and challenges in the reporting of KPIs for three elements, namely revenue, CapEx, OpEx of environmentally sustainable activities. These problems arose from an analysis of the basic qualitative characteristics of information: its representational faithfulness, completeness, neutrality and accuracy.
Implications: Provide a discussion base point for business practice in the area of sustainability reporting to mandatory financial KPIs, meeting the aims and objectives of the regulation.
Originality/value: The article contributes and fills the existing gap in the literature on the true and fair view of environmentally sustainable economic activity in line with green taxonomy. The results may provide inspiration for future research. |
| format | Article |
| id | doaj-art-c4d1e0244dfb4f60928b5c13ded1d77f |
| institution | DOAJ |
| issn | 2449-9811 |
| language | English |
| publishDate | 2025-01-01 |
| publisher | Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu |
| record_format | Article |
| series | Nauki o Finansach |
| spelling | doaj-art-c4d1e0244dfb4f60928b5c13ded1d77f2025-08-20T03:07:57ZengWydawnictwo Uniwersytetu Ekonomicznego we WrocławiuNauki o Finansach2449-98112025-01-0129210.15611/fins.2024.2.051525True and Fair View of Key Performance Indicators in Evaluating Companies’ Compliance with the EU Green Taxonomy RegulationWanda Skoczylas0https://orcid.org/0000-0002-8718-7124Przemysław Mućko1https://orcid.org/0000-0002-8972-1095Gabriela Kintop2University of SzczecinUniversity of SzczecinUniversity of SzczecinAim: Identify the problems and challenges faced by accounting in the process of legitimising organizations with financial mandatory key performance indicators that are designed to measure the share of the company’s environmentally sustainable activities. Methodology: Literature review, regulatory analysis, desk research. Findings: The study identified the problems and challenges in the reporting of KPIs for three elements, namely revenue, CapEx, OpEx of environmentally sustainable activities. These problems arose from an analysis of the basic qualitative characteristics of information: its representational faithfulness, completeness, neutrality and accuracy. Implications: Provide a discussion base point for business practice in the area of sustainability reporting to mandatory financial KPIs, meeting the aims and objectives of the regulation. Originality/value: The article contributes and fills the existing gap in the literature on the true and fair view of environmentally sustainable economic activity in line with green taxonomy. The results may provide inspiration for future research.https://journals.ue.wroc.pl/fins/article/view/1524eu green taxonomyaccountingsustainability reportingtrue and fait viewkey performance indicators (kpi) |
| spellingShingle | Wanda Skoczylas Przemysław Mućko Gabriela Kintop True and Fair View of Key Performance Indicators in Evaluating Companies’ Compliance with the EU Green Taxonomy Regulation Nauki o Finansach eu green taxonomy accounting sustainability reporting true and fait view key performance indicators (kpi) |
| title | True and Fair View of Key Performance Indicators in Evaluating Companies’ Compliance with the EU Green Taxonomy Regulation |
| title_full | True and Fair View of Key Performance Indicators in Evaluating Companies’ Compliance with the EU Green Taxonomy Regulation |
| title_fullStr | True and Fair View of Key Performance Indicators in Evaluating Companies’ Compliance with the EU Green Taxonomy Regulation |
| title_full_unstemmed | True and Fair View of Key Performance Indicators in Evaluating Companies’ Compliance with the EU Green Taxonomy Regulation |
| title_short | True and Fair View of Key Performance Indicators in Evaluating Companies’ Compliance with the EU Green Taxonomy Regulation |
| title_sort | true and fair view of key performance indicators in evaluating companies compliance with the eu green taxonomy regulation |
| topic | eu green taxonomy accounting sustainability reporting true and fait view key performance indicators (kpi) |
| url | https://journals.ue.wroc.pl/fins/article/view/1524 |
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