IDEAS home Printed from https://ideas.repec.org/a/isp/journl/v11y2017i1p330-344.html
   My bibliography  Save this article

Environmental Reporting Practices Of Polish Companies

Author

Listed:
  • Justyna Dyduch

Abstract

The purpose of the paper is to examine financial and nonfinancial environmental information sources provided by Polish companies listed on the Warsaw Stock Exchange and to assess the level of their environmental reporting practices. The sample comprises 40 nonfinancial companies included in two stock indices: the WIG30 Index and mWIG40 index. The content analysis is used as a research method. The analysis has revealed that 87.5% companies disclosed any environmental information. Financial information concerning the environmental protection was presented by 75% companies and nonfinancial environmental information – by 85% companies. The entities provided environmental disclosure mainly in their annual reports (73% companies) and on the environmental or CSR tabs on their websites (63% companies). The average level of this disclosure on the company websites was very low. CSR reports and integrated reports were much less popular source of environmental information as compared to annual reports and company official websites. In these two kinds of reports the extent and quality of environmental disclosure compared with annual reports was a little lower in case of financial information and significantly higher in case of nonfinancial information.

Suggested Citation

  • Justyna Dyduch, 2017. "Environmental Reporting Practices Of Polish Companies," Economy & Business Journal, International Scientific Publications, Bulgaria, vol. 11(1), pages 330-344.
    • Handle: RePEc:isp:journl:v:11:y:2017:i:1:p:330-344
    as

    Download full text from publisher

    File URL: https://www.scientific-publications.net/get/1000025/1503418374422799.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    csr; environmental disclosure; content analysis;
    All these keywords.

    JEL classification:

    • A - General Economics and Teaching

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:isp:journl:v:11:y:2017:i:1:p:330-344. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Svetoslav Ivanov (email available below). General contact details of provider: https://www.scientific-publications.net/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.