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1 2020

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

Orzeł Bartosz

Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska

2020

z. 148

605--617

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.