Harmonising Sustainability Reporting in the Face of Stakeholders' Awakening Capitalism : the Institutional Background

• Autorzy: Fiona Robertson , Joanna Krasodomska , Joanna Dyczkowska

Warianty tytułu

Harmonizacja raportowania zrównoważonego rozwoju w obliczu budzącego się kapitalizmu interesariuszy : kontekst instytucjonalny

• Języki publikacji: EN

Abstrakty

EN

Purpose: Stakeholder capitalism is a system in which organisations seek long-term value creation by considering all stakeholdersʼ needs. The paper aims to identify how stakeholder capitalism has become embedded in sustainability reporting over time and explore how it currently affects the standardisation of the ESG disclosure framework.
Methodology/approach: The study reviews the essential works and research studies published over the last six decades that reflect the emergence or the revival of the stake-holder capitalism concept. The paper also analyses the complex environment of accounting standard-setters and regulators who promote various non-financial reporting frameworks or standards.
Findings: The system of stakeholder capitalism may propel the harmonisation of sustainability reporting and serve common interests. It refers to more than just business organisations, which should focus on long-term value creation and consider their environmental impacts on the planet. It is a broader concept of engaging governments in a joint effort to create prosperity for their people, attracting society to enter the dialogue and ensuring planetary wellbeing.
Originality/value: The work gives an insight into the waves of changes in the sustainability reporting standardisation scene that have gained momentum over the last two years. It addresses the critical views of experts and debates on how harmonising international standards can make sustainability reporting and stakeholder capitalism genuinely serve the interest of stakeholders and the planet. (original abstract)

Cel: Kapitalizm interesariuszy to system, w którym organizacje dążą do tworzenia długoterminowej wartości poprzez uwzględnianie potrzeb wszystkich interesariuszy. Celem artykułu jest zidentyfikowanie, w jaki sposób kapitalizm interesariuszy osadził się z czasem w raportowaniu zrównoważonego rozwoju i zbadanie, jak obecnie wpływa na standaryzację ram ujawniania informacji w obszarze ESG.
Metodyka/podejście badawcze: W opracowaniu dokonano przeglądu istotnych prac i badań opublikowanych w ciągu ostatnich sześciu dekad, które odzwierciedlają pojawienie się lub odrodzenie koncepcji kapitalizmu interesariuszy. W pracy przeanalizowano również złożone środowisko twórców standardów rachunkowości oraz regulatorów, którzy promują różne ramy lub standardy raportowania niefinansowego.
Wyniki: System kapitalizmu interesariuszy może przyspieszać harmonizację raportowania zrównoważonego rozwoju i służyć wspólnym interesom. Odnosi się on nie tylko do organizacji biznesowych, które powinny skupić się na tworzeniu długoterminowej wartości i brać pod uwagę wpływ środowiska na planetę. Jest to szersza koncepcja polegająca na angażowaniu rządów we wspólny wysiłek na rzecz tworzenia dobrobytu dla swoich obywateli, zachęcaniu społeczeństwa do dialogu i zapewnieniu dobrostanu planety.
Oryginalność/wartość: Praca umożliwia wgląd w zmiany, jakie zachodzą w obszarze standaryzacji raportowania zrównoważonego rozwoju, i które nabrały tempa w ciągu ostatnich dwóch lat. Odnosi się do krytycznych opinii ekspertów i debat na temat tego, w jaki sposób harmonizacja międzynarodowych standardów może sprawić, że raportowanie zrównoważonego rozwoju i kapitalizm interesariuszy będą rzeczywiście służyć dobru interesariuszy i planety. (abstrakt oryginalny)

Słowa kluczowe

EN

Harmonisation; Stakeholders; Capitalism; Reporting; Sustainable development; Well-being

PL

Harmonizacja; Interesariusze; Kapitalizm; Raportowanie; Rozwój zrównoważony; Dobrostan

• Czasopismo: Zeszyty Teoretyczne Rachunkowości
• Rocznik: 2022
• Tom: 46
• Numer: nr 4
• Strony: 129--160

Twórcy

autor

Fiona Robertson

• Leeds Beckett University, Leeds, UK

autor

Joanna Krasodomska

• Cracow University of Economics, Poland

autor

Joanna Dyczkowska

• Wroclaw University of Economics and Business

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Identyfikatory

DOI

10.5604/01.3001.0016.1306