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European Union regulatory requirements relating to Sustainability Reporting. The case of Sweden

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Języki publikacji
EN
Abstrakty
EN
In this paper the issues of sustainability reporting and particular the regulations in the European Union in this field are presented. In connection with the annual increasing number of published sustainability reports the question raises of whether the practice should be voluntary or mandatory – regulated by law? The first part of the article discusses the existing regulations in the European Union in this area. The second part presents an example of the solutions adopted in one of the Member States.
Rocznik
Strony
40--47
Opis fizyczny
Bibliogr. 36 poz., rys., tab.
Twórcy
autor
  • Silesian University of Technology, Faculty of Organization and Management Institute of Production Engineer ing 41 - 800 Zabrze, ul. Roosevelta 42, patrycja.habek@polsl.pl
autor
  • Silesian University of Technology, Faculty of Organization and Management Institute of Production Engineer ing 41 - 800 Zabrze, ul. Roosevelta 42, rwolniak@polsl.pl
Bibliografia
  • 1. PriceWaterhouseCoopers, (2002). Sustainability Survey, Retrieved February 7, 2013, from http://www.pwc.fr/2002_pricewaterhousecoopers_sustainability_survey_report1.html
  • 2. LITTLE A.D.: (2003). Speaking the Same Language. Retrieved February 9, 2013, from http://www.adlittle.com/downloads/tx_adlreports/Speaking_the_same_language_01.pdf
  • 3. ACCA (2004), Towards transparency: Progress on global sustainability reporting. Retrieved December 28, 2012, from http://www2.accaglobal.com/archive/accounting_sustainability/archive/2004/17/news/278549
  • 4. WestLB, (2007). GRI reporting. Aiming to uncover true performance, Retrieved February 17, 2013, from http://minnesotafuturist.pbworks.com/f/The-SRO_WestLB_GRI_reporting.pdf
  • 5. European Commission, (2011). Summary Report of the Responses Received to the Public Consultation on Disclosure of Non-Financial Information by Companies, Directorate General for the Internal Market and Services. Retrieved February 12, 2013, from http://ec.europa.eu/internal_market/consultations/docs/2010/nonfinancial_reporting/summary_report_en.pdf
  • 6. FRANCIS J., NANDA D., OLSSON P.: Voluntary Disclosure, Earnings Quality, and Cost of Capital. Journal of Accounting Research, 46(1), 2008, 53–99.
  • 7. RODRÍGUEZ L.C., LEMASTER J.: Voluntary Corporate Social Responsibility Disclosure: SEC “CSR Seal of Approval”. Business & Society, 46, 2007, 370–384.
  • 8. DHALIWAL D., LI O.Z., TSANG A.H., YANG Y.G.: (2009). Voluntary non-financial disclosure and the cost of equity capital: The case of corporate social responsibility reporting. Working Paper. University of Arizona. Retrieved February 15, 2013, from http://papers.ssrn.com/sol3/papers. cfm?abstract_id=1343453
  • 9. MAGUIRE M. (2011). The future of Corporate Social Responsibility Reporting. The Fredercik S. Pardee Center for the Study of the Longer-Range Future. Boston University. Retrieved February 7, 2013, from http://www.bu.edu/pardee/files/2011/01/PardeeIIB-019-Jan-2011.pdf
  • 10. IOANNOU I., SERAFEIM G. (2011). The Consequences of Mandatory Corporate Sustainability Reporting, Working paper. Harvard Business School. Retrieved February 12, 2013, from http://hbswk.hbs.edu/item/6691.html
  • 11. DOANE D. (2002). Market failure the case for mandatowy social and environmental reporting, Retrieved February 16, 2013, from http://www.hapinternational.org/pool/files/doanepaper1.pdf
  • 12. KPMG, United Nations Environment Programme, Global Reporting Initiative, University of Stellenbosch (2010). Carrots and Sticks – Promoting transparency and sustainability. An update on trends in Voluntary and Mandatory Approaches to Sustainability Reporting. Retrieved February 2, 2013, from https://www.globalreporting.org/resourcelibrary/Carrots-And-Sticks-Promoting-Transparency-And-Sustainbability.pdf
  • 13. LYDENBERG S., ROGERS J., WOOD D. (2010). From Transparency to Performance. Industry – Based Sustainability Reporting on Key Issues. The Hauser Center for Nonprofit Organizations at Harvard University and Initiative for Responsible Investment. Retrieved February 5, 2013, from http://hausercenter.org/iri/wp-content/uploads/2010/05/IRI_Transparency-to-Performance.pdf
  • 14. CGA (2011). Regulating Sustainability Reporting – Is a Mandatory Approach Better than a Voluntary One? Retrieved February 7, 2013, from http://www.cga-canada.org/en-ca/ResearchReports/ca_rep_2011-12_informedview.pdf
  • 15. SCHALTEGGER S.: Information Costs, Quality of Information and Stakeholder Involvement. Eco-Management and Auditing, 1997, 87–97.
  • 16. HERZIG CH., SCHALTEGGER S.: Corporate Sustainability Reporting. An overview. In: Schaltegger S., Bennett M. and R. Burritt (Eds.) Sustainability Accounting and Reporting. Springer, Dortrecht 2006.
  • 17. TSCHOPP D., WELLS S., BARNEY D. (2012). The Institutional Promotion of Corporate Responsibility Reporting. The Journal of Academic and Business Ethics, Vol.5, Retrieved February 20, 2013, from http://www.aabri.com/jabe.html
  • 18. STEURER R.: The role of governments in corporate social responsibility: characterising public policies on CSR in Europe. Policy Sciences, vol. 43, issue 1, March 2010, 49 –72
  • 19. HOHNEN P. (2007). Governmental “Soft Power” Options: How Governments Can Use the “Soft Power” Art of Encouragement and Persuasion to Advance Corporate Engagement on Social and Environmental Issues. Unpublished discussion paper. Retrieved February 4, 2013, from http://www.hohnen.net/articles/2007_july_6_hohnen_soft_power_discussion_paper.pdf
  • 20. VISSER W., TOLHURST N. (2010). The World Guide to CSR. A Country-by-Country Analysis of Corporate Sustainability and Responsibility. Sheffield: Greenleaf Publishing.
  • 21. KNOPF J., KAHLENBORN W., HAJDUK T., WEISS D., FEIL M., FIEDLER R., KLEIN J. (2010). Corporate Social Responsibility. National Public Policies in the European Union. European Commission. Directorate-General for Employment, Social Affairs and Inclusion. Unit C2. Manuscript completed in November 2010. Retrieved February 2, 2013, from http://ec.europa.eu/social/main.jsp?catId=331&langId=en
  • 22. LINE M., BRAUN R. (2007). Baseline Study on CSR Practices in New EU Member States and Candidate Countries. Retrieved February 4, 2013, from http://www. nadaciapontis.sk/tmp/asset_cache/link/0000016790/baseline%20study%20on%20CSR%20in%20the%20region_main%20layout.pdf
  • 23. Fourth Council Directive 78/660/EEC of 25 July 1978 on the annual accounts of certain types of companies, OJL 222, 14.8.1978, 11–31.
  • 24. http://ec.europa.eu/environment/air/pollutants/stationary/ippc/summary.htm; Retrieved March 14, 2013
  • 25. http://ec.europa.eu/clima/policies/ets/index_en.htm; Retrieved March 14, 2013
  • 26. http://ec.europa.eu/environment/emas/index_en.htm; Retrieved March 14, 2013
  • 27. FEE (2008). Sustainability Information in Annual Reports – Building on Implementation of the Modernisation Directive. Discussion Paper. Retrieved February 11, 2013, from http://ec.europa.eu/enterprise/policies/sustainablebusiness/corporate-social-responsibility/reportingdisclosure/swedish-presidency/files/surveys_and_reports/feesustainability_information_in_annual_reports_en.pdf
  • 28. http://www.greenbusinesstimes.com/2011/12/02/learningfrom-swedens-success-and-experience-in-embracing-csr/; Retrieved March 12, 2013
  • 29. http://www.sweden.gov.se/sb/d/2023/a/70183; Retrieved March 12, 2013 from
  • 30. ANAM L.: Analiza instytucjonalnych modeli promocji CSR w wybranych krajach, CSR.info.pl, Warszawa 2011, Retrieved March 12, 2013 from http://dobrybiznes.info/files/framework/knowledgeMaterials/mat_3bda0bb5a273764c45ca7064e8307918.pdf
  • 31. http://www.csreurope.org/pages/en/sweden.html, Retrieved March 12, 2013
  • 32. Guidelines for external reporting by state-owned companies, Ministry of Enterprise, Energy and Communications, Retrieved March 12, 2013 from http://www.government.se/sb/d/2025/a/94125
  • 33. BORGLUND T., FROSTENSON M., WINDELL K.: Increasing responsibility through transparency? A study of the consequences of new guidelines for sustainability reporting by Swedish state-owned companies, Stockholm 2010, Retrieved March 13, 2013 from http://www.regeringen.se/sb/d/108/a/152684
  • 34. http://www.reportingcsr.org/_sweden-p-50.html; Retrieved March 22, 2013
  • 35. The Swedish Environmental Code. A résumé of the text of the Code and related Ordinances. Ministry of the Environment, Retrieved March 17, 2013 from http://www.government.se/sb/d/574/a/20549
  • 36. ACCA, AccountAbility, KPMG: Assurance Sustainability Briefing Paper 3, ACCA UK, 2009, Retrieved March 12, 2013 from http://www2.accaglobal.com/documents/sustain_assurance.pdf
Typ dokumentu
Bibliografia
Identyfikator YADDA
bwmeta1.element.baztech-d5b64b7e-fe5b-429c-a472-6f51180b6eb5
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