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How car producers are driving toward sustainable supplier development

Hąbek Patrycja, Lavios Juan J, Krupah Edward

Production Engineering Archives

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2022

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Vol. 28, Iss. 3

268--278

EN

Sustainable supplier development helps to improve mutually the supplier’s as well as the buying company sustainability performance. The producer could choose guidance, compliance or capacity building activities to develop its supplier or implement them all. This paper aims to present how the car producers practice sustainable supplier development taking into account different types of approaches and implementation tools. The authors applied content analysis to investigate approaches of six car producers from EU member states. The data was collected from the sustainability reports and complemented with the available information of the supplier sustainability requirements and the code of conduct of each car producer. The findings revealed that analysed car producers use similar approaches to develop their suppliers in the context of sustainability. All of them use mix of activities from all identified categories and collaborate within industry initiatives devoted to spread sustainability in supply chain.

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

Orzeł Bartosz

Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska

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2020

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z. 148

605--617

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.

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Sustainable development reporting of selected socially responsible listed companies

Czaja-Cieszyńska Hanna, Kochański Konrad

Zeszyty Naukowe Akademii Morskiej w Szczecinie

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2019

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nr 60 (132)

93--100

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.

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Comparative analysis of CSR reporting practices in Poland and Slovakia

Hąbek P., Sujová E., Čierna H.

Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska

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2018

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z. 116

51--66

EN

Companies are more often publishing publicly available reports to disclose how responsibly they conduct their business. The aim of the research presented in the paper is to compare corporate social responsibility reporting patterns in Poland and in Slovakia, especially the level of CSR reporting as well as the types of these reports. Moreover the authors analyzed development of the CSR concept in both countries. In the study the authors analyzed CSR reports published in 2015. The research included 34 reports from Poland and 18 reports from Slovakia. The results of the study show that more companies in Poland prepare CSR reports than in Slovakia. Additionally, in Poland the development of the CSR concept is progressing faster and is more comprehensive. However, further education, raising of awareness and development of specific instruments that support practice of CSR reporting is still necessary in both analyzed countries.