Corporate Social Responsibility (CSR) reporting receives much attention nowadays. Communication with stakeholders is a part of assumed social responsibility, thus the quality of information 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 structure of information disclosed in them. CSR reports of Polish companies have similar structures at a very high level of analysis, but a more detailed study reveals much diversity in approaches to the report's content. Even fairly similar companies may devote significantly different amounts of space to 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, because it 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 greater degree 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.
The objective of this paper is to ascertain the impact of Chinese FDI on economic growth in Pakistan. This study documents the exploration of the determinants of economic growth in Pakistan by emphasizing the significant role played by Chinese FDI and investments in renewable energy in particular. This paper employs time series data analysis to examine the relationship between GDP and Chinese FDI, inflation, trade openness, exchange rates, interest rates, remittances, and renewable energy consumption from 1990 to 2019. The study involved performing the ARDL bounds test, and it was determined that the dependent and independent variables are linked in the long term. Furthermore, the error correction model is negative and noteworthy, which checks the long-run relationship between variables. According to the findings of the autoregressive distributed lag (ARDL) model, Chinese FDI has a substantial favorable effect on Pakistan’s economic growth. Furthermore, renewable energy usage has a long-term favorable and significant association with Pakistan’s economic growth. This study established that FDI, and particularly renewable energy, will stimulate the economic growth of Pakistan. Our research has substantial policy implications, especially when it comes to the relationship between FDI and renewable energy.
Climate change issues are multi-faceted and transcend different parts of society and the economy; they expose future generations to life-long health risks. We have a responsibility to future generations. One way to shape the future is the appropriate design of education systems. In this article we argue that climate education requires a holistic approach which goes beyond classroom pedagogies. We argue that climate education should not be limited to interventions within the field of school curricula alone. We review the main elements of the system of education qualitatively, both at macro- and micro-levels, and attempt to form a point of view. Our main argument is that climate education efforts should be coordinated and institutionalised. Based on our qualitative research in Poland, we developed a conceptual model and linked it to an assessment tool. Our model includes the elements necessary for a climate-oriented education program. We propose certain indicators which can be applied at school and higher levels of education system management. Our suggestions should not be limited to children’s education but should be incorporated into continuing education for professionals such as lawyers and accountants as well as other adult education programs. The science and research results are now rich and reliable enough that they can be applied to systemic social change (not only at the individual level). For this reason our model presents a conceptual framework for implementing systemic change in education systems that supports the efforts of local and national authorities to address climate change. The model is general and independent of national cultures. Our research offers both policymakers and scientists the opportunity to modify our concept and adapt it to local contexts and the national legal system. Our model should provoke decision-makers to introduce necessary changes in the legal system. The development of climate awareness should take a formalised role within a national education system. In this paper we demonstrate a logical process of reasoning ensuing from the literature review through empirical research down to the implementation stage.
The role of intellectual capital as a developmental factor has been constantly growing in both private and public sectors. World literature presents a variety of models for intellectual capital (IC) measurement, but so far IC in local government units such as counties (2 nd tier local government unit in Poland) has been non-recognized. The purpose of this paper is to fill in this gap. The authors propose an original IC measurement concept developed on the basis of already existing models. The model was created following an analysis of the results of studies performed in local government units (counties) in Poland. The authors are of the opinion that the model can be used for developing IC measurement models for local government units in other countries. Keywords: intellectual capital, human capital, organizational capital, relational capital, social capital, intellectual capital model, intellectual capital statement, intellectual city capital, intellectual capital at the level of counties in Poland, intellectual capital at the level of local government in Poland.
Disclosure of non-financial information, especially regarding corporate governance (CG), is an important element of companies’ communication with their stakeholders. This paper sets out to define—from a theoretical and practical perspective—the scope of CG reporting in Polish fuel, gas, and energy (“energy”) companies required under EU directives and national regulations. The paper presents the results of a study investigating whether and to what extent annual corporate governance statements (CGSs) prepared by energy companies, compared with other companies listed on the Warsaw Stock Exchange (WSE-LCs), are consistent with “Best Practices for WSE-LCs 2016” (BPs for WSE-LCs). The study group consisted of energy companies submitting their 2017–2020 reports, as well as other companies listed on the WSE, as a comparative group (i.e., a total of 179 reports). We used a monographic method to study theoretical problems and annual CGSs and performed a critical review of the literature, as well as comparative, content, and descriptive analyses. The analysed CGSs helped answer the following question: to what extent do energy companies and other WSE-LCs pursue the CG rules specified in BPs for WSE-LCs? The results indicate that such companies follow various approaches to CG disclosures and reporting obligations. However, what truly matters is not the legal obligation itself, but rather the companies’ social responsibility for maintaining good relations with their stakeholders. The paper will contribute to CG studies, because no Polish theorist has so far analysed CG disclosures in annual non-financial reports. The paper fills a research gap in information on adherence to best practices in CG disclosures in CGSs of all WSE-LCs. The study presents conclusions of CG disclosures by energy companies, which can provide the basis for further research in other sectors.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.