Corporate Social Responsibility Reporting. The case of WIG20 companies
DOI:
https://doi.org/10.33119/SIP.2018.170.1Keywords:
non-financial reporting, social reporting, CSR reportingAbstract
Non-financial reporting means the scope of disclosure has been expanded with non-financial data, mainly social and environmental information. Such reporting developed together with the increasing importance of the corporate social responsibility (CSR) concept. This paper aims to identify the dynamics of non-financial reporting across the world and in Poland and presents its binding standards. Review of subject-matter literature has been supplemented with the analysis of reporting practices of companies listed at the Warsaw Stock Exchange and included in the WIG20 index. Our analysis revealed the dynamics of reporting practices and their significant differentiation across the examined companies with regard to the time frame, forms of reports, their length and adopted standards.
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References
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and Policy Journal”, vol. 1, no. 1, s. 33–50.
21. Hahn R., Kühnen M. [2013], Determinants of Sustainability Reporting: A Review of Results, Trends, Theory, and Opportunities in an Expanding Field of Research, „Journal of Cleaner Production”, 59, s. 5–21.
22. Hąbek P., Wolniak R. [2013], Ewolucja w raportowaniu danych pozafinansowych przedsiębiorstw, s. 290–299, http://www.woiz.polsl.pl/znwoiz/projekt/H%B9bek%20TNOIK%202013.
pdf, dostęp 23.04.2018.
23. Healy P., Palepu K. [2001], Information Asymmetry, Corporate Disclosure and the Capital Markets: A Review of the Empirical Disclosure Literature, „Journal of Accounting and Economics”, vol. 31, no. 1–3, s. 75–102.
24. Hess D. [2008], The Three Pillars of Corporate Social Reporting as New Governance Regulation: Disclosure, Dialogue and Development, Michigan Ross School of Business Working Paper,
no. 1112, s. 17–20.
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31. KPMG [2016], Carrots and Sticks. Global Trends in Sustainability Reporting Regulation and Policy, https://assets.kpmg.com/content/dam/kpmg/pdf/2016/05/carrots-and-sticks-may-2016.pdf, dostęp 27.10.2017.
32. Lazonick W., O’Sullivan M. [1997], Maximizing Shareholder Value: A New Ideology for Corporate Governance, „Economy and Society”, 29 (1), s. 13–35.
33. Makuch Ł. [2011], Normy i standardy społecznej odpowiedzialności biznesu (CSR), https://obszarcsr.files.wordpress.com/2011/04/standardy_csr.pdf, dostęp 22.03.2018.
34. Manetti G., Toccafondi S. [2012], The Role of Stakeholders in Sustainability Reporting Assurance, „Journal of Business Ethics”, vol. 107, s. 363–377.
35. Mazurowska M. [2015], Analiza porównawcza wytycznych Global Reporting Initiative oraz International Integrated Reporting Committee, „Studia Oeconomica Posnaniensia”, vol. 3,
no. 1, s. 135–148.
36. Mikulska T., Michalczuk G. [2014], Raportowanie społecznej odpowiedzialności przedsiębiorstwa (Reporting of Corporate Social Responsibility), „Zeszyty Naukowe Uniwersytetu Szczecińskiego, 827 – Finanse, Rynki Finansowe, Ubezpieczenia”, 69, s. 209–219.
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38. Mio Ch., Venturelli A. [2013], Non-Financial Information about Sustainable Development and Environmental Policy in the Annual Reports of Listed Companies: Evidence from Italy and
the UK, „Corporate Social Responsibility and Environmental Management”, 20, s. 340–358.
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https://www.oecd.org/sd-roundtable/papersandpublications/The%20Evolution%20of%20Corporate%20Reporting%20for%20Integrated%20Performance.pdf, dostęp 20.03.2018.
42. Ortas E., Moneva J. M. [2011], Origins and Development of Sustainability Reporting: Analysis of the Latin American Context, „Journal Globalization, Competitiveness & Governability”,
vol. 5, no. 2, s. 16–37.
43. Porter M., Kramer M. [2006], Strategy and Society: The Link Between Competitive Advantage and Corporate Social Responsibility, „Harvard Business Review”, December.
44. Raportowanie niefinansowe. Wartość dla spółek i inwestorów [2016], red. R. Sroka, Stowarzyszenie Emitentów Giełdowych, GES, EY – dane tekstowe, Warszawa.
45. Sustainability Accounting Standards Board [2018], Standards, https://www.sasb.org/, dostęp 20.03.2018.
46. Schadewitz H., Niskala M. [2010], Communication via Responsibility Reporting and its Effect on Firm Value in Finland, „Corporate Social Responsibility and Environmental Management”,
17, s. 96–106.
47. Serafeim G. [2014], Integrated Reporting and Investor Clientele, Working Paper, Harvard University.
48. Skouloudis A., Evangelinos K., Kourmousis F. [2009], Development of an Evaluation Methodology for Triple Bottom Line Reports Using International Standards on Reporting, „Environmental Management”, 44, s. 298–311.
49. Sprawozdawczość przedsiębiorstw [2016], Dyrektywa UE w sprawie ujawniania danych niefinansowych i informacji na temat różnorodności. Jak zapewnić wysoką jakość i spójność
sprawozdawczości. Stanowisko FEE, https://www.pibr.org.pl/static/items/publishing/FEE-Dyrektywa-UE-w-sprawie-ujawniania-danych-niefinansowych-i-informacji-na-temat-roznorodnosci-
Jak-zapewnic-wysoka-jakosc-i-spojnosc-sprawozdawczosci.pdf, dostęp 27.03.2018.
50. Thorne L., Mahoney L., Manetti G. [2014], Motivations for Issuing Standalone CSR Reports: a Survey of Canadian Firms, „Accounting, Auditing & Accountability Journal”, 27 (4),
s. 686– 714.
51. Tschopp D., Huefner R. [2015], Comparing the Evolution of CSR Reporting to that of Financial Reporting, „Journal of Business Ethics”, 127, s. 565–577.
52. United Nations [2015], Sustainable Development Goals, http://www.un.org/sustainabledevelopment/, dostęp 21.11.2017.
53. United Nations Global Compact [2018], https://www.unglobalcompact.org/, dostęp 18.04.2018.
54. Vermalen T. [2009], Maximizing Shareholder Value. An Ethical Responsibility?, w: Mainstreaming Corporate Responsibility, red. C. Smith, G. Lenssen, Wiley, Chichester.
55. Vogel D. [2005], Is There Market for Virtue? The Business Case for Corporate Social Responsibility, „California Management Review”, 47 (4), s. 19–49.
56. Xu, S., Liu, D. [2017], Do Financial Markets Care About Corporate Social Responsibility Disclosure? Further Evidence from China, „Australian Accounting Review”, vol. 34, s. 79–103.
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Published
2019-08-01
How to Cite
Aluchna, M., Roszkowska-Menkes, M., & Kytsyuk, I. (2019). Corporate Social Responsibility Reporting. The case of WIG20 companies. Studies and Work of the Collegium of Management and Finance , (170), 9–27. https://doi.org/10.33119/SIP.2018.170.1
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