Employee-Related Disclosures in Non-Financial Reports : Evidence from Poland

• Autorzy: Hanna Czaja-Cieszyńska

Warianty tytułu

Ujawnienia dotyczące pracowników w raportach niefinansowych : przykład z Polski

• Języki publikacji: EN

Abstrakty

EN

Purpose: The article assesses the scope of employee-related disclosures in sustainability reports in Poland between 2017 and 2020.
Methodology/approach: The research study covered 80 non-financial reports of the companies included in the WIG20 index. The employee-related disclosures were divided into four categories, and 24 non-financial metrics were analysed. The first stage of the research involved a quantitative analysis of selected non-financial metrics. The second analysed the rate of changes in disclosing employee-related information.
Findings: From 2017 to 2020, the scope of employee-related disclosures in non-financial reports in Poland increased. Therefore, the transposition of Directive 2014/95/EU to the Polish legal system has had a positive effect on employee-related disclosures in non-financial reports, even though the observed change is evolutionary rather than revolutionary.
Research limitations/implications: The sample comprised only 20 companies and selected non-financial metrics; therefore, the results cannot be generalised.
Originality/value: The study fits into the current trend of research conducted in the area of sustainability reporting. Using statistical indexes, the development of employee-related disclosures in non-financial reports in Poland after 2017 is assessed. (original abstract)

Cel: Głównym celem artykułu jest ocena zakresu ujawnień pracowniczych w raportach zrównoważonego rozwoju w Polsce w latach 2017-2020.
Metodyka/podejście: Badaniem objęto 80 raportów niefinansowych spółek wchodzących w skład indeksu WIG20. Ujawnienia pracownicze zostały podzielone na cztery kategorie, do których przyporządkowano łącznie 24 mierniki niefinansowe. Pierwszy etap badań polegał na przeprowadzeniu analizy ilościowej przyjętych do badania mierników. Drugi zaś miał na celu analizę dynamiki zmian w ujawnianiu informacji w obszarze pracowniczym.
Wyniki: Przeprowadzone badanie empiryczne wskazuje, że od 2017 do 2020 roku zakres ujawnień pracowniczych w raportach niefinansowych w Polsce zwiększył się. Należy zatem uznać, że transpozycja dyrektywy 2014/95/EU do polskiego porządku prawnego wpłynęła pozytywnie na zakres prezentowanych w raportach niefinansowych ujawnień pracowniczych, choć zaobserwowana zmiana ma charakter ewolucyjny a nie rewolucyjny.
Ograniczenia/implikacje: Próba badawcza składała się z 20 spółek i wybranych mierników niefinansowych, dlatego uzyskanych wyników nie można uogólniać na całą populację.
Oryginalność/wartość: Artykuł wpisuje się w aktualny trend badań prowadzonych w obszarze raportowania zrównoważonego rozwoju. Przy wykorzystaniu indeksów statystycznych oceniono dynamikę rozwoju ujawnień pracowniczych w raportach niefinansowych w Polsce po 2017 roku. (abstrakt oryginalny)

Słowa kluczowe

EN

Non-financial reporting; Corporate Social Responsibility (CSR)

PL

Sprawozdawczość niefinansowa; Społeczna odpowiedzialność biznesu

• Czasopismo: Zeszyty Teoretyczne Rachunkowości
• Rocznik: 2022
• Tom: 46
• Numer: nr 3
• Strony: 285--302

Twórcy

autor

Hanna Czaja-Cieszyńska

• University of Szczecin, Poland

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Identyfikatory

DOI

10.5604/01.3001.0015.9608