PL EN


Preferencje help
Widoczny [Schowaj] Abstrakt
Liczba wyników
Tytuł artykułu

Sustainable development reporting of selected socially responsible listed companies

Treść / Zawartość
Identyfikatory
Warianty tytułu
Języki publikacji
EN
Abstrakty
EN
The RESPECT Index (RI) is the first index of socially responsible companies in Central and Eastern Europe and has been operating in Poland since 2009. In accordance with its philosophy, the RI includes listed companies showing the highest standards of quality in corporate governance and information governance regarding their impacts on the natural environment, society, and employees. Do the non-financial reports of these companies confirm that they meet these standards? This article attempts to answer that question, which aim can also be described as the qualitative assessment of the non-financial reports of the largest listed Polish companies in the RESPECT Index, with particular emphasis on analyzing the structure and content of the companies’ non-financial information disclosures. In order to achieve this goal, the paper first defines non-financial information and its usefulness to stakeholders in modern enterprises. Secondly, the paper discusses problematic aspects of non-financial reporting. And the third part of the paper is a qualitative analysis of the non-financial reports of 12 out of the 31 Polish companies in the RESPECT Index. Finally conclusions are that the research conducted confirmed a wide variety of these companies’ disclosures, and on the other hand, exposed some deficiencies in published reports, including their narrative character, limited comparability across time and space, and lack of external verification. All this shows that it is not enough to be a socially responsible company; you must also report this activity skillfully. This study used the following research methods: literature review, analysis of legal regulations, desk research, and inductive and synthetic reasoning strategies, in order to formulate conclusions.
Rocznik
Strony
93--100
Opis fizyczny
Bibliogr. 22 poz., tab.
Twórcy
  • University of Szczecin, Faculty of Management and Economics of Services 8 Cukrowa St., 71-004 Szczecin, Poland
  • University of Szczecin, Faculty of Management and Economics of Services 8 Cukrowa St., 71-004 Szczecin, Poland
Bibliografia
  • 1. Baack, D.W., Harris, E.G. & Baack, D. (2013) International Marketing. Sage.
  • 2. Boiral, O. (2013) Sustainability reports as simulacra? A counter-account of A and A+ GRI reports. Accounting, Auditing & Accountability Journal 26, 7, pp. 1036–1071.
  • 3. Conceptual Framework (2018) Conceptual Framework for Financial Reporting. IFRS Foundation.
  • 4. CSRinfo (2019) [Online] Available from: www.rejestrraportow.pl [Accessed: June 01, 2019].
  • 5. Directive (2014) Directive 2014/95/EU of the European Parliament and of the Council of 22 October 2014 amending Directive 2013/34/EU as regards disclosure of non-financial and diversity information by certain large undertakings and groups.
  • 6. European Commission (2017) Guidelines on non-financial reporting (methodology for reporting non-financial information). Official Journal of the European Union (2017/C 215/01).
  • 7. GPW (2019) [Online] Available from: https://www.gpw.pl/ [Accessed: June 01, 2019].
  • 8. GRI (2019) [Online] Available from: http://database.globalreporting.org [Accessed: June 01, 2019].
  • 9. Journal of Laws (2019) Act of 29 September 1994 on Accounting. Journal of Laws of 2019, item 351, as amended.
  • 10. Kamela-Sowińska, A. (2016) Sprawozdanie finansowe to także dane niefinansowe. Rachunkowość 2, pp. 15–21.
  • 11. Krasodomska, J. (2010) Informacje niefinansowe jako element rocznego raportu. Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie 816, pp. 45–57.
  • 12. Krasodomska, J. (2014) Informacje niefinansowe w sprawozdawczości spółek. Kraków: Wydawnictwo Uniwersytetu Ekonomicznego w Krakowie.
  • 13. Kutera, M. & Zyznarska-Dworczak, B. (2018) Narracja w sprawozdawczości – jak ją weryfikować? Studia i Prace Kolegium Zarządzania i Finansów SGH 160, pp. 99–111.
  • 14. Leoński, W. & Beyer, K. (2016) Reporting as an Important Instrument of Corporate Social Responsibility. Journal of Corporate Responsibility and Leadership 3, 2: Positive Management and Leadership in Socially Responsible Organisations, pp. 67–77.
  • 15. Respect Index (2010) Opis projektu. [Online] Available from: http://respectindex.pl/opis_projektu [Accessed: June 01, 2019].
  • 16. Rubik, J. (2018) Raportowanie niefinansowe spółek RESPECT INDEX po zmianach. Studia Ekonomiczne. Zeszyty Naukowe Uniwersytetu Ekonomicznego w Katowicach 36, pp. 209–220.
  • 17. Sikacz, H. & Wołczek, P. (2017) Analiza ESG spółek z indeksu RESPECT – podsumowanie badań. Polityki Europejskie, Finanse i Marketing 18 (67), pp. 170–180.
  • 18. The External Assurance of Sustainability Reporting (2013) GRI, Research & Development Series.
  • 19. Walińska, E. (2013) Sprawozdanie finansowe a raport biznesowy – głos w dyskusji. Przegląd Organizacji 10, pp. 40– 45.
  • 20. Waniak-Michalak, H. (2017) Porównywalność w czasie informacji o wynikach działalności społecznie odpowiedzialnej firm raportujących według zasad GRI. Zeszyty Teoretyczne Rachunkowości 91 (147), pp. 129–143.
  • 21. Wilburn, K. & Wilburn, R. (2013) Using Global Reporting Initiative indicators for CSR programs. Journal of Global Responsibility 4, 1, pp. 62–75.
  • 22. Zyznarska-Dworczak, B. (2016) Determinanty rozwoju sprawozdawczości niefinansowej w świetle pozytywnej i normatywnej teorii rachunkowości. Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu 436, pp. 307–315.
Typ dokumentu
Bibliografia
Identyfikator YADDA
bwmeta1.element.baztech-655cf510-e88d-4d33-9a1a-cbd79499eb5f
JavaScript jest wyłączony w Twojej przeglądarce internetowej. Włącz go, a następnie odśwież stronę, aby móc w pełni z niej korzystać.