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Zeszyty Teoretyczne Rachunkowości

2024 | 48(4) | 97-131
Tytuł artykułu

Disclosures on the Sustainable Development Goals in the non-financial reports of companies listed on the Warsaw Stock Exchange

Autorzy
Szadziewska Arleta , Szychta Anna , Waniak-Michalak Halina
Treść / Zawartość
Pełne teksty:
07_Szadziewska, Szychta, Michalak.pdf
Warianty tytułu
PL
Ujawnienia dotyczące Celów Zrównoważonego Rozwoju w raportach niefinansowych spółek notowanych na Giełdzie Papierów Wartościowych w Warszawie
Języki publikacji
EN
Abstrakty
EN
Purpose: The article aims to determine whether and how companies listed on the Warsaw Stock Exchange (WSE) presented their commitment to the Sustainable Development Goals (SDGs) in integrated or non-financial reports prepared from 2019 to 2022. Methodology/approach: Content analysis of 235 reports of listed companies (from 55 to 62 depending on the year) was used to identify the number and type of disclosed indicators of companies’ implementation of the SDGs according to the guidelines of the Intergovernmental Working Group of Experts on International Accounting and Reporting Standards (UNCTAD-ISAR), and the panel regression method was applied to verify four research hypotheses. Findings: Although about 2/3 of the companies have declared their commitment to the SDGs, the number of companies that disclosed information on the implementation of the SDGs was lower. Of the 34 core SDG indicators intended for enterprises, according to the UNCTAD-ISAR, companies listed on the WSE used, on average, only 32% in 2019 and 37% in 2022. Thus, the average number of indicators increased from 11 to 13 in this period; the highest number of disclosed metrics was 22 in two very large entities. The study indicates that company size, its belonging to a “sinful” industry, and the number of declared SDGs influence the number of SDG indicators disclosed. The reporting standards used (GRI or other) did not affect the number of SDG measures presented by the company. Research limitations/implications: The main limitation of the research is the inclusion of only companies listed on the WSE. Originality/value: The study contributes to the literature on the sustainable development reporting of business entities and measuring the implementation of SDGs at the micro level.
PL
Cel: Celem artykułu jest ustalenie, czy i jak spółki notowane na Giełdzie Papierów Wartościowych (GPW) w Warszawie prezentowały swoje zaangażowanie w realizację Celów Zrównoważonego Rozwoju (CZR) w zintegrowanych lub niefinansowych raportach sporządzonych za poszczególne lata od 2019 do 2022 roku. Metodyka/podejście badawcze: Zastosowano analizę treści 235 raportów spółek giełdowych (od 55 do 62 w zależności od roku) do ustalenia liczby i rodzaju ujawnianych wskaźników realizacji CZR przez przedsiębiorstwa według wytycznych Międzyrządowej Grupy Roboczej Ekspertów ds. Międzynarodowych Standardów Rachunkowości i Sprawozdawczości (UNCTAD-ISAR) oraz metodę regresji panelowej do weryfikacji czterech hipotez badawczych. Wyniki: Około 2/3 spółek zadeklarowało swoje zaangażowanie w CZR, ale liczba firm, które ujawniły informacje na temat realizacji CZR, była niższa. Spośród 34 podstawowych wskaźników CZR, które są przeznaczone dla przedsiębiorstw według UNCTAD-ISAR, spółki notowane na GPW wykorzystały średnio tylko 32% w 2019 roku i 37% w 2022 roku. Przeciętna liczba tych wskaźników wzrosła zatem z 11 do 13 w tych latach, a najwyższa liczba ujawnionych mierników wyniosła 22 w dwóch bardzo dużych podmiotach. Badanie wykazało, że wielkość spółki, przynależność przedsiębiorstwa do branży kontrowersyjnej i liczba zadeklarowanych CZR wpływają na liczbę ujawnionych wskaźników CZR. Rodzaj zastosowanych standardów raportowania (GRI lub inne) nie miał wpływu na liczbę mierników przedstawionych przez spółkę. Ograniczenia/implikacje badawcze: Głównym ograniczeniem badania jest uwzględnienie wyłącznie spółek notowanych na GPW w Warszawie. Oryginalność/wartość: Artykuł stanowi wkład w literaturę dotyczącą sprawozdawczości w zakresie zrównoważonego rozwoju podmiotów gospodarczych oraz pomiaru realizacji CZR na poziomie mikro.
Słowa kluczowe
PL
EN
Wydawca
Stowarzyszenie Księgowych w Polsce
Czasopismo
Zeszyty Teoretyczne Rachunkowości
Rocznik
2024
Numer
48(4)
Strony
97-131
Opis fizyczny
Twórcy
autor
Szadziewska Arleta
autor
Szychta Anna
autor
Waniak-Michalak Halina
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