Environmental Reporting by Large Companies in Poland

• Autorzy: Arleta Szadziewska

Warianty tytułu

Raportowanie środowiskowe w dużych przedsiębiorstwach w Polsce

• Języki publikacji: EN

Abstrakty

EN

The paper aims to present the results of an analysis of corporate environmental disclosures in Poland. The research was conducted in large companies from five major industry sectors i.e. energy, pharmaceutical and cosmetics, automotive, construction as well as electronics. Sixty firms were selected from the ranking list of 500 companies, published every year by the weekly Polish magazine "Polityka". This list includes the largest firms based on their net sales revenues. This study analyses the content of corporate environmental disclosures with respect to the following areas: forms of corporate environmental disclosures, environmental goals in the management system, external certifications, environmental policy, environmental activity measurement, description of a company's previous environmental activity as well as environmental activity planning. Corporate websites with documents usually uploaded in PDF format were surveyed. Therefore, the research relied on the content of environmental information disclosed on these websites. The research shows that most companies reveal environmental information, but the form and range of the information vary. They are influenced by the sector to which the enterprise belongs and their negative impact on the natural environment. It is worth adding that the surveyed companies presented only the environmental information which they wanted, in particular, the data creating their environmentally friendly image. This mainly results from the voluntary status of environmental reporting in Poland and the lack of generally accepted environmental reporting standards in terms of contents and structure. (original abstract)

Celem artykułu jest przedstawienie wyników badań dotyczących dokonywania ujawnień na temat środowiskowych aspektów działalności przez największe przedsiębiorstwa produkcyjne w Polsce. Badaniem objęto 60 przedsiębiorstw pięciu sektorów przemysłowych, takich jak: energetyka, elektronika, budownictwo, przemysł farmaceutyczny i kosmetyczny oraz motoryzacyjny. Wyboru przedsiębiorstw do analizy dokonano na podstawie rankingu "Pięćsetka Polityki", corocznie tworzonego zestawienia największych firm działających w Polsce według przychodów ze sprzedaży. W badaniu wykorzystano analizę zawartości stron internetowych. Dlatego ograniczała się ona tylko do treści tam prezentowanych. Analizie poddano następujące obszary ujawnień środowiskowych podmiotów: • sposoby prezentacji informacji na temat środowiskowych aspektów działalności firm • ujęcie celów środowiskowych w systemie zarządzania • posiadane certyfikaty zewnętrzne • prezentowanie polityki środowiskowej • mierzenie działań środowiskowych • opis poprzednich działań środowiskowych oraz i planowane działania środowiskowe. Otrzymane rezultaty badań wskazują, że większość analizowanych przedsiębiorstw dokonuje ujawnień na temat środowiskowych aspektów swojej działalności. Jednakże forma oraz zakres informacji z tego obszaru są różne. Wpływ na to ma branża, w której działa podmiot oraz jej negatywny wpływ na środowisko przyrodnicze. Należy też dodać, że badane przedsiębiorstwa przedstawiały tylko te informacje, które chciały, w szczególności zaś kreujące ich przyjazny dla środowiska wizerunek. Taki stan rzeczy wynika z nieobowiązkowego charakteru sprawozdawczości środowiskowej w Polsce oraz braku powszechnie przyjętych standardów w zakresie jej struktury i treści. (abstrakt oryginalny)

Słowa kluczowe

EN

Reporting; Large enterprises; Environmental protection

PL

Raportowanie; Duże przedsiębiorstwa; Ochrona środowiska

• Czasopismo: Zeszyty Teoretyczne Rachunkowości
• Rocznik: 2012
• Tom: 68
• Numer: nr 124
• Strony: 97--119

Twórcy

autor

Arleta Szadziewska

• University of Gdansk, Poland

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