IDEAS home Printed from https://ideas.repec.org/a/spr/qualqt/v48y2014i3p1739-1752.html
   My bibliography  Save this article

Evaluation of sustainability reporting practices in Poland

Author

Listed:
  • Patrycja Hąbek

    ()

Abstract

This paper examines voluntary sustainability reporting practices in Poland. The number of these types of reports published by companies from year to year increases however the form, content and quality of these reports varies. Disclosure of economic, social and environmental performance demonstrates social responsibility of a company and therefore, the author first has analysed in this paper the level of implementation of the corporate social responsibility (CSR) concept in Polish companies. Then the attention was focused on sustainability reports published in 2011. The questionnaire to evaluate the quality and type of the disclosed information in sustainability reports consisted of twenty three criteria grouped in five categories. The author discusses the overall results as well as results obtained in the particular categories. The analyses indicate that sustainability reporting is not widespread among companies in Poland. On the other hand, increasing demands/expectations from stakeholders in this direction are not observed. In 2011, 32 reports were published, 6 of them have been audited by independent organizations and 19 have been developed in accordance with the GRI guidelines (Global reporting initiative sustainability reporting guidelines). Corporate social responsibility in Poland is a relatively new concept and although all events suggestive of the development of this concept, it is still little known and rarely implemented among entrepreneurs. The results of the study indicate that sustainability reporting practices in Poland, despite a few good examples and valuable disclosures, are at its early stage of development. Copyright Springer Science+Business Media Dordrecht 2014

Suggested Citation

  • Patrycja Hąbek, 2014. "Evaluation of sustainability reporting practices in Poland," Quality & Quantity: International Journal of Methodology, Springer, vol. 48(3), pages 1739-1752, May.
  • Handle: RePEc:spr:qualqt:v:48:y:2014:i:3:p:1739-1752 DOI: 10.1007/s11135-013-9871-z
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1007/s11135-013-9871-z
    Download Restriction: Access to full text is restricted to subscribers.

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. MaryAnn Reynolds & Kristi Yuthas, 2008. "Moral Discourse and Corporate Social Responsibility Reporting," Journal of Business Ethics, Springer, pages 47-64.
    Full references (including those not matched with items on IDEAS)

    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:spr:qualqt:v:48:y:2014:i:3:p:1739-1752. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Sonal Shukla) or (Rebekah McClure). General contact details of provider: http://www.springer.com .

    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.

    If CitEc recognized a reference but did not link an item in RePEc to it, you can help with 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.

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

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.