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Corporate social responsibility reports on Polish market over the years – comparison and analysis

Orzeł Bartosz, Wolniak Radosław

Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska

2021

z. 153

343--356

Purpose: Based on the literature, a research gap was defined regarding the comparison of actual CSR reports submitted by enterprises in Poland over the years. Design/methodology/approach: The comparison and analysis of CSR (Corporate Social Responsibility) reports from years 2007 to 2020 was conducted by obtaining available reports of various companies from individual years and comparing them in terms of the reporting approach in accordance with the reporting guidelines (Global Reporting Initiative – GRI guidelines). During the comparative analysis 184 reports were compared each other. The result is a verdict on the detail and overall "quality" of corporate CSR reports and approach to reporting over 13 years. Findings: The conducted analysis shown that CSR reports are more and more compliant with the guidelines and these standards positively affect the standardization of the reported results. Despite, the fact that Polish organizations still do not voluntarily report in the same amount as many companies in Western Europe, they have learned and developed reporting methods and improve the quality of their reports over the years. Research limitations/implications: The main limitation of this paper is the amount of reports, which were compared in paper. To obtain a broader picture of non-financial data reporting, including CSR reports in Poland, it is necessary to refer to a larger number of reports. It does not take into account the sector of small and medium-sized enterprises. It is worth to check which companies from each sector put the most non-financial information in their reports. The implication is the study allowed to obtain the current result CSR Reporting evolution process in Poland and the trend of reporting during last 13 years on the base of research sample. Originality/value: The value of this paper is theoretical. This is proposal to analyze the CSR reports submitted over the years in Poland. The conducted literature analysis made it possible to determine the research gap in this area. This paper is addressed to those, who are interested in CSR reporting trend and the quality of CSR reporting in Poland. The results of analysis bases on both past and actual reports (from 2007 to 2020).