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Determinants of Corporate Social Responsibility Disclosure: An Empirical Study of Polish Listed Companies

Citations

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Cited by:

  1. Kun Su, 2019. "Does religion benefit corporate social responsibility (CSR)? Evidence from China," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(6), pages 1206-1221, November.
  2. Rosalia Diaz‐Carrion & Macarena López‐Fernández & Pedro M. Romero‐Fernandez, 2018. "Developing a sustainable HRM system from a contextual perspective," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(6), pages 1143-1153, November.
  3. Mingyuan Guo & Chendi Zheng, 2021. "Foreign Ownership and Corporate Social Responsibility: Evidence from China," Sustainability, MDPI, vol. 13(2), pages 1-22, January.
  4. Salim Morched & Ben Mohamed Ezzeddine & Anis Jarboui, 2023. "The impact of innovation type on the performance and social responsibility of French manufacturing companies," Environment Systems and Decisions, Springer, vol. 43(3), pages 433-452, September.
  5. Thomas A. Tsalis & Maria Terzaki & Dimitrios Koulouriotis & Konstantinos P. Tsagarakis & Ioannis E. Nikolaou, 2023. "The nexus of United Nations' 2030 Agenda and corporate sustainability reports," Sustainable Development, John Wiley & Sons, Ltd., vol. 31(2), pages 784-796, April.
  6. Jolanta Maj, 2018. "Embedding Diversity in Sustainability Reporting," Sustainability, MDPI, vol. 10(7), pages 1-18, July.
  7. Silvia Cantele & Chiara Leardini & Luca Piubello Orsini, 2023. "Impactful B Corps: A configurational approach of organizational factors leading to high sustainability performance," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(3), pages 1104-1120, May.
  8. Dorota Dobija & Claudia Arena & Łukasz Kozłowski & Joanna Krasodomska & Justyna Godawska, 2023. "Towards sustainable development: The role of directors' international orientation and their diversity for non‐financial disclosure," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(1), pages 66-90, January.
  9. Dubravka Vlašić & Katarina Poldrugovac, 2022. "Non-Financial Information in Hotel Companies," Sustainability, MDPI, vol. 14(16), pages 1-13, August.
  10. Łukasz Matuszak & Ewa Różańska, 2017. "CSR Disclosure in Polish-Listed Companies in the Light of Directive 2014/95/EU Requirements: Empirical Evidence," Sustainability, MDPI, vol. 9(12), pages 1-18, December.
  11. Agnieszka Janik & Adam Ryszko & Marek Szafraniec, 2020. "Greenhouse Gases and Circular Economy Issues in Sustainability Reports from the Energy Sector in the European Union," Energies, MDPI, vol. 13(22), pages 1-36, November.
  12. Olena Pimenowa & Serhii Pimenov & Halyna Fyliuk & Maksym W. Sitnicki & Vasylyna Kolosha & Dmytro Kurinskyi, 2023. "Sustainable Business Model of Modern Enterprises in Conditions of Uncertainty and Turbulence," Sustainability, MDPI, vol. 15(3), pages 1-23, February.
  13. Rashidah Abdul Rahman & Maha Faisal Alsayegh, 2021. "Determinants of Corporate Environment, Social and Governance (ESG) Reporting among Asian Firms," JRFM, MDPI, vol. 14(4), pages 1-13, April.
  14. Chee Kwong Lau & Jia Ci Wong, 2023. "The integration of Sustainable Development Goals into businesses sustainability management: a reporting perspective," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 20(4), pages 490-505, December.
  15. Uzair Bhatti & Noralfishah Sulaiman, 2022. "The Impact of Sustainability Practices on Share Performance with Mediation of Board Members Experience: A Study on Malaysian Listed Companies," IJFS, MDPI, vol. 11(1), pages 1-22, December.
  16. repec:ers:journl:v:xxiv:y:2021:i:special3:p:679-690 is not listed on IDEAS
  17. Meibo Hu & Lawrence Loh, 2018. "Board Governance and Sustainability Disclosure: A Cross-Sectional Study of Singapore-Listed Companies," Sustainability, MDPI, vol. 10(7), pages 1-14, July.
  18. Assem Orazayeva & Muhammad Arslan, 2025. "Effect of Financial Indicators on Corporate Social Responsibility: Evidence from Emerging Economies," JRFM, MDPI, vol. 18(3), pages 1-20, February.
  19. Justyna Fijałkowska & Beata Zyznarska-Dworczak & Przemysław Garsztka, 2018. "Corporate Social-Environmental Performance versus Financial Performance of Banks in Central and Eastern European Countries," Sustainability, MDPI, vol. 10(3), pages 1-22, March.
  20. Jaime Guerrero-Villegas & Leticia Pérez-Calero & José Manuel Hurtado-González & Pilar Giráldez-Puig, 2018. "Board Attributes and Corporate Social Responsibility Disclosure: A Meta-Analysis," Sustainability, MDPI, vol. 10(12), pages 1-22, December.
  21. Bablu Kumar Dhar & Sabrina Maria Sarkar & Foster K. Ayittey, 2022. "Impact of social responsibility disclosure between implementation of green accounting and sustainable development: A study on heavily polluting companies in Bangladesh," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(1), pages 71-78, January.
  22. Francesca Manes-Rossi & Adriana Tiron-Tudor & Giuseppe Nicolò & Gianluca Zanellato, 2018. "Ensuring More Sustainable Reporting in Europe Using Non-Financial Disclosure—De Facto and De Jure Evidence," Sustainability, MDPI, vol. 10(4), pages 1-20, April.
  23. Adriana TIRON-TUDOR & Teodora Viorica FĂRCAŞ & Ioana DRAGU & Ecaterina Monica MOISE, 2020. "Non-Financial Reporting in Romania in the pre-Directive 2014/95/EU Period (1990-2013)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(5), pages 63-72, May.
  24. Francisca Sempere-Ripoll & Sofia Estelles-Miguel & Ronald Rojas-Alvarado & Jose-Luis Hervas-Oliver, 2020. "Does Technological Innovation Drive Corporate Sustainability? Empirical Evidence for the European Financial Industry in Catching-Up and Central and Eastern Europe Countries," Sustainability, MDPI, vol. 12(6), pages 1-19, March.
  25. Norhayati Sulaiman & Sunarti Halid & Noor Saatila Mohd Isa & Norliana Omar & Rahayu Abdul Rahman, 2025. "Financial Performance as a Driver of ESG Disclosure: Evidence from Malaysia," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 9(1), pages 3527-3534, January.
  26. Mukesh Nepal & Priya Das & Ragubir Sahu, 2025. "Environmental Performance and Firm Value: The Moderating Effect of Board Gender Diversity," Indian Journal of Corporate Governance, , vol. 18(1), pages 92-109, June.
  27. Alla Mostepaniuk & Elsie Nasr & Razan Ibrahim Awwad & Sameer Hamdan & Hasan Yousef Aljuhmani, 2022. "Managing a Relationship between Corporate Social Responsibility and Sustainability: A Systematic Review," Sustainability, MDPI, vol. 14(18), pages 1-23, September.
  28. Tomasz Noga & Milena Le Viet-Blaszczyk, 2023. "The Role of Selected Themes and Formats in Social Media Marketing Communication of CSR Activities," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 562-576.
  29. Ana Petrina Păun & Codruța Cornelia Dura & Sorin Mihăilescu & Roland Iosif Moraru & Claudia Adriana Isac, 2020. "OHS Disclosures Within Non-Financial Reports: The Romanian Case," Sustainability, MDPI, vol. 12(5), pages 1-28, March.
  30. Rodney Duffett & Tudor Edu & Norbert Haydam & Iliuta-Costel Negricea & Rodica Zaharia, 2018. "A Multi-Dimensional Approach of Green Marketing Competitive Advantage: A Perspective of Small Medium and Micro Enterprises from Western Cape, South Africa," Sustainability, MDPI, vol. 10(10), pages 1-27, October.
  31. Salvatore Loprevite & Domenico Raucci & Daniela Rupo, 2020. "KPIs Reporting and Financial Performance in the Transition to Mandatory Disclosure: The Case of Italy," Sustainability, MDPI, vol. 12(12), pages 1-24, June.
  32. Kaitano Dube, 2021. "Sustainable Development Goals Localisation in the Hospitality Sector in Botswana and Zimbabwe," Sustainability, MDPI, vol. 13(15), pages 1-15, July.
  33. Nguyen Thi Canh & Nguyen Thanh Liem & Phung Anh Thu & Nguyen Vinh Khuong, 2019. "The Impact of Innovation on the Firm Performance and Corporate Social Responsibility of Vietnamese Manufacturing Firms," Sustainability, MDPI, vol. 11(13), pages 1-14, July.
  34. Mariasole Bannò & Emilia Filippi & Sandro Trento, 2023. "Women in top echelon positions and their effects on sustainability: a review, synthesis and future research agenda," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(1), pages 181-251, March.
  35. Garstecki Dawid & Kowalczyk Magdalena & Kwiecińska Karolina, 2019. "CSR Practices in Polish and Spanish Stock Listed Companies: A Comparative Analysis," Sustainability, MDPI, vol. 11(4), pages 1-19, February.
  36. Waris Ali & Maha Faisal Alsayegh & Zubair Ahmad & Zeeshan Mahmood & Javed Iqbal, 2018. "The Relationship between Social Visibility and CSR Disclosure," Sustainability, MDPI, vol. 10(3), pages 1-32, March.
  37. Christian Danisch, 2021. "The Relationship of CSR Performance and Voluntary CSR Disclosure Extent in the German DAX Indices," Sustainability, MDPI, vol. 13(9), pages 1-20, April.
  38. Adriana TIRON-TUDOR & Teodora Viorica FĂRCAŞ & Ioana DRAGU & Ecaterina Monica MOISE, 2020. "The Road to Transposing the Non-Financial Reporting EU Directive within the Romanian Context – The 2013-2020 Period," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(6), pages 63-72, June.
  39. Agnieszka Piechocka-Kaluzna & Agnieszka Tluczak & Pawel Lopatka, 2021. "The Impact of CSR/ESG on the Cost of Capital: A Case Study of US Companies," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 2), pages 536-546.
  40. Petra F. A. Dilling & Sinan Caykoylu, 2019. "Determinants of Companies that Disclose High-Quality Integrated Reports," Sustainability, MDPI, vol. 11(13), pages 1-31, July.
  41. Tingting Song & Aihua Xiong, 2023. "Environmental disclosure practices in mixed ownership models: A study of Chinese private enterprises," PLOS ONE, Public Library of Science, vol. 18(11), pages 1-20, November.
  42. Christelle Simo & Hubert Tchakoute Tchuigoua & Christophe Faugere, 2022. "The Determinants of Micro Finance Institutions’ Decision to Receive a Social Rating: An Institutional and Resource-Dependence Perspective," Sustainability, MDPI, vol. 14(19), pages 1-18, September.
  43. Giorgio Mion & Cristian R. Loza Adaui, 2019. "Mandatory Nonfinancial Disclosure and Its Consequences on the Sustainability Reporting Quality of Italian and German Companies," Sustainability, MDPI, vol. 11(17), pages 1-28, August.
  44. repec:ers:journl:v:xxiv:y:2021:i:special3:p:536-546 is not listed on IDEAS
  45. Elżbieta Izabela Szczepankiewicz & Windham Eugene Loopesko & Farid Ullah, 2022. "A Model of Risk Information Disclosures in Non-Financial Corporate Reports of Socially Responsible Energy Companies in Poland," Energies, MDPI, vol. 15(7), pages 1-34, April.
  46. Anna Witek-Crabb, 2019. "CSR Maturity in Polish Listed Companies: A Qualitative Diagnosis Based on a Progression Model," Sustainability, MDPI, vol. 11(6), pages 1-28, March.
  47. Adriana TIRON-TUDOR & Teodora Viorica FĂRCAŞ & Ioana DRAGU & Ecaterina Monica MOISE, 2020. "Non-Financial Reporting in Romania in the pre-Directive 2014/95/EU Period (1990-2013)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 0(5), pages 63-72, May.
  48. Camelia-Daniela Hategan & Nicoleta Sirghi & Ruxandra-Ioana Curea-Pitorac & Vasile-Petru Hategan, 2018. "Doing Well or Doing Good: The Relationship between Corporate Social Responsibility and Profit in Romanian Companies," Sustainability, MDPI, vol. 10(4), pages 1-23, April.
  49. Dumitru Valentin-Florentin & Jinga Gabriel & Stănilă Oana Georgiana & Dumitru Mădălina, 2019. "The impact of the European Directive 2014/95/EU on the energy companies’ disclosures," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 13(1), pages 268-276, May.
  50. Johan Du Plessis & Wouter Bam, 2018. "Comparing the Sustainable Development Potential of Industries: A Role for Sustainability Disclosures?," Sustainability, MDPI, vol. 10(3), pages 1-30, March.
  51. María Consuelo Pucheta-Martínez & Isabel Gallego-Álvarez, 2021. "The Role of CEO Power on CSR Reporting: The Moderating Effect of Linking CEO Compensation to Shareholder Return," Sustainability, MDPI, vol. 13(6), pages 1-19, March.
  52. Maria Cleofe Giorgino & Enrico Supino & Federico Barnabè, 2017. "Corporate Disclosure, Materiality, and Integrated Report: An Event Study Analysis," Sustainability, MDPI, vol. 9(12), pages 1-15, November.
  53. Elena Aleksandrovna Mayorova, 2019. "Corporate social responsibility disclosure: evidence from the European retail sector," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 7(2), pages 891-905, December.
  54. repec:bcp:journl:v:8:y:2024:i:1:p:2318-2325 is not listed on IDEAS
  55. Izabella Lecka & Janusz Gudowski & Tomasz Wołowiec, 2022. "CSR in Poland and the Implementation of Sustainable Development Goals in the Energy Sector during the COVID-19 Pandemic," Energies, MDPI, vol. 15(19), pages 1-25, September.
  56. Weerathunga, P.R. & Xiaofang, Chen & Nurunnabi, Mohammad & Kulathunga, K.M.M.C.B. & Swarnapali, R.M.N.C., 2020. "Do the IFRS promote corporate social responsibility reporting? Evidence from IFRS convergence in India," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 40(C).
  57. Ritika Gupta & Pankaj Kumar, 2022. "Corporate social responsibility disclosure: a study on NIFTY 100 companies," Global Business and Economics Review, Inderscience Enterprises Ltd, vol. 27(4), pages 492-515.
  58. Sumaia Ayesh Qaderi & Turki Raji Alhmoud & Belal Ali Abdulraheem Ghaleb, 2020. "Audit Committee Features and CSR Disclosure: Additional Evidence From an Emerging Market," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(5), pages 226-237, October.
  59. Ana Isabel Dias & Pedro Pinheiro & Sónia Fernandes, 2026. "Gender diversity and climate disclosure: a tcfd perspective," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 28(3), pages 6025-6047, March.
  60. Boguslawa Bek-Gaik & Anna Surowiec, 2024. "Usefulness of Non-Financial Information in Assessing the Company’s Economic and Financial Performance in Polish Practice," European Research Studies Journal, European Research Studies Journal, vol. 0(3), pages 270-296.
  61. Huang, Kuo-Cheng & Wang, Yu-Chun, 2022. "Do reputation concerns motivate voluntary initiation of corporate social responsibility reporting? Evidence from China," Finance Research Letters, Elsevier, vol. 47(PA).
  62. Renato Camodeca & Alex Almici & Umberto Sagliaschi, 2018. "Sustainability Disclosure in Integrated Reporting: Does It Matter to Investors? A Cheap Talk Approach," Sustainability, MDPI, vol. 10(12), pages 1-34, November.
  63. Jintao Lu & Licheng Ren & Jiayuan Qiao & Siqin Yao & Wadim Strielkowski & Justas Streimikis, 2019. "Corporate Social Responsibility and Corruption: Implications for the Sustainable Energy Sector," Sustainability, MDPI, vol. 11(15), pages 1-20, July.
  64. Giovanna Gavana & Pietro Gottardo & Anna Maria Moisello, 2017. "Earnings Management and CSR Disclosure. Family vs. Non-Family Firms," Sustainability, MDPI, vol. 9(12), pages 1-21, December.
  65. repec:bcp:journl:v:7:y:2023:i:3:p:101-108 is not listed on IDEAS
  66. Elżbieta Izabela Szczepankiewicz, 2021. "Identification of Going-Concern Risks in CSR and Integrated Reports of Polish Companies from the Construction and Property Development Sector," Risks, MDPI, vol. 9(5), pages 1-31, May.
  67. Malik, Arsalan Haneef & Rehman, Awais Ur & Khan, Mubashir Ali, 2020. "Disclosures relating to Covid-19 in the Malaysian banking industry: Theory and Practice," MPRA Paper 109224, University Library of Munich, Germany.
  68. Cecília Carmo & Cristiana Ribeiro, 2022. "Mandatory Non-Financial Information Disclosure under European Directive 95/2014/EU: Evidence from Portuguese Listed Companies," Sustainability, MDPI, vol. 14(8), pages 1-23, April.
  69. Thilini Cooray & A. D. Nuwan Gunarathne & Samanthi Senaratne, 2020. "Does Corporate Governance Affect the Quality of Integrated Reporting?," Sustainability, MDPI, vol. 12(10), pages 1-30, May.
  70. Hua Zhu & Kent Ngan-Cheung Hui & Yuanyuan Gong, 2023. "Uncovering the nonmarket side of internationalization: the Belt and Road Initiative and Chinese firms’ CSR reporting quality," Asia Pacific Journal of Management, Springer, vol. 40(4), pages 1703-1731, December.
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