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State-owned enterprises in Poland - annual aggregated report - proposal

Krzywdziński Krzysztof

Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska

2024

z. 198

253--277

Purpose: The article aims to propose the scope of an aggregated annual report on the performance of state-owned enterprises (SOEs) in Poland. Design/methodology/approach: Analysis of the literature regarding the publication by supervisory authorities of aggregated annual reports on state-owned enterprises. Analysis of aggregated annual reports from 5 EU countries selected for comparative analysis. The choice of 5 out of 24 countries preparing an aggregated annual report on all SOEs resulted from the number and importance of SOEs in these countries. Findings: The analysis of aggregated annual reports from selected 5 countries showed that not all reports contain selected consolidated data of all SOEs or separate data about individual SOEs. In only 3 out of 5 countries (Sweden, Finland, and Norway) the reports contained aggregated data of all SOEs, and in 4 (apart from France) separate data of individual SOEs. Research limitation/implications: Due to the length of the article, only 5 countries out of 24 preparing annual aggregated reports on SOEs were included in the comparative analysis. Practical implications: The analysis is useful for all SOE stakeholders, especially politicians who create regulations concerning the state’s ownership policy and Polish society. Social influence: Introducing the need to publish an aggregated annual report on SOEs by the appointed state body (preferably the Ministry of State Assets) will positively impact the improvement of ownership supervision over these companies, to benefit the entire Polish society and other stakeholders. Originality/value: The analysis of aggregated annual reports on SOEs prepared in other countries and the indication of elements in these reports that can be used in the Polish report is a new solution. The results of the analysis are useful to politicians responsible for creating the state’s ownership policy, Polish society, and minority shareholders of SOEs interested in improving transparency in the supervision of SOEs, and thus in their operational effectiveness.