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In business management, the critical issue is identifying those activities that are drivers of value. One of the indicators stakeholders are interested in is return on equity (ROE). For managers, it is important to identify those activities that affect its growth or decline. The aim of the study is disaggregation of the ROE indicator on the parts depicting the operating activities through Return on Net Operating Assets (RNOA) and non-operational activities through financial leverage and spread. Then more detailed ...

Contemporary companies increasingly are guided by the idea of sustainable development. This means paying attention to not only the economic aspect but also, equally important, social and environmental dimensions. On the other hand, stakeholders also look at the enterprise through the prism of effective action in all three dimensions of sustainability. Traditional mandatory reports (mainly financial) do not meet stakeholder expectations. It is believed that these expectations will be met only through a holistic app...