CSR Reporting Practices of Polish Energy and Mining Companies

Elżbieta Szczepankiewicz , Przemysław Mućko

Abstract

Corporate Social Responsibility (CSR) reporting receives much attention nowadays.Communication with stakeholders is a part of assumed social responsibility, thus the quality ofinformation disclosed in CSR reports has a significant impact on fulfilment of the responsibility.The authors use content analysis of selected CSR reports to describe and assess patterns and structureof information disclosed in them. CSR reports of Polish companies have similar structures at avery high level of analysis, but a more detailed study reveals much diversity in approaches to thereport’s content. Even fairly similar companies may devote significantly different amounts of spaceto the same issue. The number of similar stakeholders varies irrespectively of the company’s size.Considerable diversity of reporting patterns results from the nature of CSR reporting, becauseit concerns highly entity-specific issues. Thus, such considerable diversity is not surprising.However, many initiatives and efforts are devoted to greater comparability of reporting, so a greaterdegree of uniformity can be expected. Similar conclusions may be drawn from integrated reports’analysis, though a small sample reflects the relative novelty of this trend.
Author Elżbieta Szczepankiewicz (WZ / KR)
Elżbieta Szczepankiewicz,,
- Department of Accounting
, Przemysław Mućko
Przemysław Mućko,,
-
Pages289-305
Publication size in sheets0.8
Book Jabłoński Adam (eds.): Sustainable Business Models, 2019, MDPI, ISBN 978-3-03897-560-1, [978-3-03897-561-8], 514 p., DOI:10.3390/books978-3-03897-561-8
Keywords in Englishcorporate social responsibility; sustainability reports; corporate financial statement; integrated reporting
Languageen angielski
Not used for evaluationyes
Score (nominal)0
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