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SMEs and IR: Evidence from Poland

In: Development of Integrated Reporting in the SME Sector

Author

Listed:
  • Joanna Dyczkowska

    (Wroclaw University of Economics and Business)

  • Tomasz Dyczkowski

    (Wroclaw University of Economics and Business)

  • Bartłomiej Nita

    (Wroclaw University of Economics and Business)

  • Piotr Oleksyk

    (Wroclaw University of Economics and Business)

  • Katarzyna Piotrowska

    (Wroclaw University of Economics and Business)

Abstract

The chapter aims to recognize the potential of integrated reporting (IR) development in Poland in the context of SMEs. Firstly, it presents the features of the Polish SMEs' sector at the background of SMEs situation in the EU. Secondly, it analyses the mandatory and voluntary corporate reporting regulations in Poland that may potentially impact the evolution of non-financial reporting in SMEs. The third part of the chapter draws upon the national factors enabling or constraining IR development, including political, economic, social, cultural and technological ones. There is little empirical evidence on non-financial reporting in Poland regarding SMEs since only some enterprises have prepared social reports so far, but no organization developed the integrated report. The situation is different in the sector of large enterprises. The last chapter refers to that group presenting its integrated reporting experience and solutions that the SMEs sector could use. It is about adherence to IR guiding principles and shaping the structure of the integrated report and its content.

Suggested Citation

  • Joanna Dyczkowska & Tomasz Dyczkowski & Bartłomiej Nita & Piotr Oleksyk & Katarzyna Piotrowska, 2021. "SMEs and IR: Evidence from Poland," CSR, Sustainability, Ethics & Governance, in: Joanna Dyczkowska & Andrea Szirmai Madarasine & Adriana Tiron-Tudor (ed.), Development of Integrated Reporting in the SME Sector, pages 103-148, Springer.
    • Handle: RePEc:spr:csrchp:978-3-030-81903-3_5
    DOI: 10.1007/978-3-030-81903-3_5
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