Non-financial value creation due to non-financial data reporting quality

• Autorzy: Orzeł Bartosz

Identyfikatory

DOI

10.29119/1641-3466.2020.148.44

• Języki publikacji: EN

Abstrakty

EN

Purpose: The main purpose of this article is to show non-financial value creation due to CSR reporting processes, a study on reports standards, types of reports submit by Polish enterprises and the statistics of the usage of these standards. Design/methodology/approach: In this paper, GRI guideline requirements were presented as a path to good-quality report creation. Additionally, an example of quality assurance in CSR reporting in accordance with GRI guideline requirements was presented. The paper is based on the case study method. Findings: The result of the literature analysis is to show an approach to reporting non-financial data in a comprehensive manner and in accordance with GRI guidelines. The other aspect is to show the influence of CSR reporting quality on non-financial value. Social implications: Reporting of corporate social responsibility by business organisations and entities is an example of improving the quality of human life, in particular in economic, social and environmental issues. The constant improvement of non-financial data reporting has significant impact on safety and sustainability in business and social development. Originality/value: The paper shows specific view on non-financial value in connection with stakeholders and organisations’ interest groups.

Słowa kluczowe

EN

non-financial value; CSR report quality; CSR report; CSR reporting statistics; GRI guidelines

PL

wartość niefinansowa; jakość raportów CSR; raport CSR; statystyki raportowania CSR; wytyczne GRI

• Wydawca: Wydawnictwo Politechniki Śląskiej
• Czasopismo: Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska
• Rocznik: 2020
• Tom: z. 148
• Strony: 605--617
• Opis fizyczny: Bibliogr. 27 poz.

Twórcy

autor

Orzeł Bartosz

• Silesian University of Technology. Faculty of Organization and Management. Department of Economics and Computer Science

Bibliografia

• 1. Albasu, J., Nyameh, J. (2017). Relevance of Stakeholders Theory, Organizational Identity Theory and Social Exchange Theory to Corporate Social Responsibility and Employees Performance in the Commercial Banks in Nigeria. International Journal of Business, Economics and Management, 4(5), 95-105.
• 2. Aluchna, M., Kytsyuk, I., Roszkowska-Menkes, M. (2018). Raportowanie społecznej odpowiedzialności biznesu. Przypadek spółek z WIG20. Studia i Prace Kolegium Zarządzania i Finansów/Szkoła Główna Handlowa, 170, 9-27.
• 3. Bedenik, N. Barišić, P. (2019). Nonfinancial Reporting: Theoretical and Empirical Evidence. Sustainable Management Practices, 1-22, Intech Open.
• 4. Fatima, A., Zhou, Ch., Yue, L. (2019). Sustainability Reporting in Us Government and Not-for-profit Organizations: A Descriptive Study. Research on Professional Responsibility and Ethics in Accounting, 22, 57-79, doi: 10.1108/S1574-076520190000022005.
• 5. Geels, F.W. (2011). The multi- level perspective on sustainability transitions: Responses to seven criticisms. Environmental Innovation and Societal Transitions, 1(1), 24-40, doi: 10.1016/j.eist.2011.02.002.
• 6. Hąbek, P. Wolniak, R. (2014). Sprawozdawczość w zakresie społecznej odpowiedzialności biznesu w Polsce. Ocena stanu obecnego. Zeszyty naukowe Politechniki Śląskiej Seria: Organizacja i Zarządzanie”,4(73), 225-238.
• 7. Hąbek, P., Wolniak, R. (2015). Assessing the Quality of Corporate Social Responsibility Reports: The Case of Reporting Practices in Selected European Union Member States. Quality & Quantity, 50, 399-420.
• 8. Hąbek, P. Wolniak, R. (2013). Holenderski standard zaangażowania w zakresie raportowania społecznej odpowiedzialności biznesu. Tnoik, 588-595.
• 9. Hys, K., Hawrysz, L. (2012). Corporate Social Responsibility Reporting. China-USA Business Review, 11(11), 1515-1524.
• 10. Lu, Y., Abeysekera, I., Cortese, C. (2015). Corporate social responsibility reporting quality, board characteristics and corporate social reputation: Evidence from China. Pacific Accounting Revie, 27(1), 95-118.
• 11. Manetti, G., Toccafondi, S. (2012). The Role of Stakeholders in Sustainability Reporting Assurance. Journal of Business Ethics,107(3), 363-377.
• 12. Monciardini, D. (2016). The Coalition of the Unlikely Regulatory Process of Non-Financial Reporting. Social Accountability Journal, 36(1), 76-89.
• 13. Gardner, E. (1999). Identifying the contribution of financial and non-financial measures in value creation: An exploratory empirical analysis of economic value added and customer satisfaction. Moore, Thesis.
• 14. Meyer, D.F, Meyer, N. (2017). Management of small and medium enterprise (SME) development: an analysis of stumbling blocks in a developing region. Polish Journal of Management Studies, 16(1), 127-141.
• 15. Lemus, E. (2016). The Importance of CSR in Financial Reporting Standards. Global Journal of Mangement and Business Research: D Accounting and Auditing, 16(2).
• 16. Porter, M.E., Kramer M.R. (2006). Strategy and Society: The Link Between Competitive Advantage and Corporate Social Responsibility. Harvard Business Review, December.
• 17. Senatorova, Y.A. (2018). Нефинансовая отчетность: международный контекст, российская практика. Journal of Corporate Finance Research, 12(3), 81-92.
• 18. Śledzik, K. Financial and Non-Financial Value Drivers in Shareholder Value Creation Process. Young Scientists Revue, Faculty of Management Science and Informatics, (ed) Stefan Hittmar, University of Zilina,
• 19. Szczepańśka, M. (2018). Principles for defining integrated report quality. Research Papers of Wrocław University of Economics, 503(2018), 445-453.
• 20. Titko, J., Shina, I. (2017). Non-financial Value Drivers: Case of Latvian Banks. 16th International Scientific Conference Reliability and Statistics in Transportation and Communication (RelStat-2016), 178(0), 192-199.
• 21. Tschopp, D., Huefner R. (2014). Comparing the Evolution of CSR Reporting to that of Financial Reporting. Journal Business of Business Ethics 127(3), 565-577.
• 22. Wiśniewska, J., Chojnacka, E. (2016). Raportowanie danych CSR w Polsce. Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 463, 55-63.
• 23. Wolniak, R. (2015). Raportowanie społecznej odpowiedzialności biznesu a zjawisko greenwashingu. Przegląd Organizacji, 2, 8-14.
• 24. Wolniak, R. (2018). The corporate social responsibility practices in Australian mining sector. Contemporary management in extractive industries – multidimensional and practical approach. Ed. Izabela Jonek-Kowalska, 795, 205-217
• 25. Wróbel, M. (2016). Raportowanie społecznej odpowiedzialności w Polsce w Świetle Unormowań Dyrektywy Parlamentu Europejskiego i Rady 2014/95/UE. ZN WSH Zarządzanie, 2, 83-94, doi 0.5604/18998658.1209978
• 26. Global Reporting Initiative “Wytyczne do raportowania kwestii zrównoważonego rozwoju, Global Reporting Initiative”. Copyright 2000-2006 by GRI.
• 27. www.infor.pl księgowość firm/obowiązek raportowania danych niefinansowych, 2020.