CSR Practices in Polish and Spanish Stock Listed Companies: A Comparative Analysis

Dawid Garstecki , Magdalena Kowalczyk , Karolina Kwiecińska

Abstract

In recent years, many studies have been carried out on corporate social responsibility (CSR) reporting by enterprises. However, none of the previous surveys have covered CSR reporting in countries in Western Europe (Spain) and Central Europe (Poland). In our research, we looked for answers to two research questions. The first was aimed at answering whether the industry represented by a given company influenced the number of disclosures in CSR reporting. The second question was to answer whether there were differences between Poland and Spain in the amount of disclosure in CSR reporting. We carried out a statistical analysis of the collected research material, under which we performed non-parametric tests as all of the variables for the distribution were not normal (Shapiro–Wilk test). We performed both the U Mann–Whitney and Kruskal–Wallis tests, which allowed us to answer our questions. The obtained results indicated that enterprises from the fuel and energy sectors as well as the financial industry provided more CSR disclosure than the other industries. There was a significant difference in the number of CSR disclosures between Poland and Spain, where more disclosures in CSR reporting were recorded in Spain
Author Dawid Garstecki (WZ / KR)
Dawid Garstecki,,
- Department of Accounting
, Magdalena Kowalczyk (WZ / KR)
Magdalena Kowalczyk,,
- Department of Accounting
, Karolina Kwiecińska (WZ / KR)
Karolina Kwiecińska,,
- Department of Accounting
Journal seriesSustainability, ISSN 2071-1050, (N/A 70 pkt)
Issue year2019
Vol11
No4
Pages1-19
Publication size in sheets0.9
Keywords in Polishspołeczna odpowiedzialność biznesu, informacje niefinansowe, raportowanie zrównoważonego rozwoju, branże, Hiszpania, Polska
Keywords in English corporate social responsibility; non-financial information; sustainability reporting; sectors; Spain; Poland
ASJC Classification3305 Geography, Planning and Development; 2105 Renewable Energy, Sustainability and the Environment; 2308 Management, Monitoring, Policy and Law
DOIDOI:10.3390/su11041054
URL https://www.mdpi.com/2071-1050/11/4/1054
Languageen angielski
Score (nominal)70
Score sourcejournalList
ScoreMinisterial score = 70.0, 16-04-2020, ArticleFromJournal
Publication indicators Scopus SNIP (Source Normalised Impact per Paper): 2016 = 0.911; WoS Impact Factor: 2018 = 2.592 (2) - 2018=2.801 (5)
Citation count*5 (2020-09-15)
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* presented citation count is obtained through Internet information analysis and it is close to the number calculated by the Publish or Perish system.
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