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A Model on the Decision to Conduct Independent Verification of CSR Data: The Case of Poland

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  • Jolanta Wisniewska
  • Joanna Gorka

Abstract

Purpose: This study aimed to verify whether factors influencing the decision of Polish enterprises to have their CSR reports verified externally are the same as in Spain. Additionally, the research attempted to identify entities most frequently selected by companies to verify their non-financial data. Design/Methodology/Approach: For this study, the logistic regression model has been used in which the exogenous variable is verification of CSR reports conducted by an independent expert/auditor. Findings: The study shows that, depending on the country, different variables may influence companies' decision to submit CSR reports for examination by independent auditors/experts. Practical Implications: This article attempts to identify financial variables which influence companies' decisions concerning external verification of CSR data in the case of Poland. Originality/Value: In Poland, CSR analyses to date have focused mainly on three main subjects concerning, the scope and forms of disclosures in CSR reports, a relationship between the scope of information published and company size, sector of operation, and profitability, verification of non-financial data. The novelty of this research lies in employing the model on the decision to conduct independent verification of CSR data.

Suggested Citation

  • Jolanta Wisniewska & Joanna Gorka, 2021. "A Model on the Decision to Conduct Independent Verification of CSR Data: The Case of Poland," European Research Studies Journal, European Research Studies Journal, vol. 0(2B), pages 189-212.
    • Handle: RePEc:ers:journl:v:xxiv:y:2021:i:2b:p:189-212
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    More about this item

    Keywords

    CSR reports; corporate CSR reports assurance; audit company; non-financial data reliability.;
    All these keywords.

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • D22 - Microeconomics - - Production and Organizations - - - Firm Behavior: Empirical Analysis

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