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.
Sprawozdawczość narracyjna obejmuje wiele ważnych trendów we współczesnej sprawozdawczości przedsiębiorstw: sprawozdawczość w zakresie społecznej odpowiedzialności, ochrony środowiska, ryzyka i informacji prospektywnych. W artykule przedstawiono stan badań nad jakością sprawozdań narracyjnych oraz jej determinantami. Wyróżniono grupy metod wykorzystujących indeksy ujawnień oraz analizy tekstowe, w tym tematyczne analizy treści, wskaźniki czytelności tekstu oraz analizy lingwistyczne. Przedstawiono również propozycję konstrukcji złożonego miernika oceny jakości ujawnień autorstwa S. Beretty’ego i B. Bozzolana. We wnioskach podkreślono, że narracyjny aspekt sprawozdawczości przedsiębiorstw obejmuje elementy perswazji, których wpływ na jakość informacji nie został do tej pory wystarczająco przebadany.
Purpose: The purpose of this paper is to identify the determinants and possibilities of dis-seminating sustainability reporting among small and medium-sized enterprises (SMEs) on the basis of the accounting theory, legal regulations, and the opinions of SME representa-tives.
Methodology/approach: A review of the literature and other sources. Cluster analysis, the k-means method, and the one-way ANOVA test were used to prepare the results of the survey conducted through AAP.
Findings: Only stakeholder theory provides explanations that are useful for identifying the determinants of the dissemination of sustainability reporting among SMEs. The major-ity of SMEs are indirectly obliged to report, as a result of maintaining relationships with entities that are required to report non-financial information on the entire value chain. In our survey, we identified two groups. The first represents skeptics. They do not report non-financial information and do not support the introduction of a single, simplified, EU sus-tainability reporting standard for SMEs. The second group believes that SMEs should report non-financial data. They are usually entities that already report such information.
Research limitations/implications: The limitations of the study are due to sample se-lection and size. In the implications, we emphasized the advantages of indirectly obliging SMEs to report non-financial information by requiring that their key stakeholders collect such information.
Originality/value: The article fills a gap in the literature by providing empirical research on non-financial reporting in SMEs.
Keywords: non-financial reporting, corporate sustainability reporting, small and medium enterprises.
The aim of the paper is to study the responses of the IASB constituents to the Exposure Draft of the Conceptual Framework, given on the proposed matter of dual measurement for the statement of financial position and the statement of profit or loss, and to assess their potential impact on standard-setting and accounting practice. The authors briefly analysed the literature about measurement bases and then presented the results of their empirical research. The research methodology involves mainly content analysis of comment letters sent to the IASB in response to the Exposure Draft of the Conceptual Framework. On the basis of the gathered data, the authors concluded that despite the positive feedback that the proposal received, the number of suggestions made and the concerns it provoked may lead to the conclusion that the concept was introduced too early and thus not developed well. The IASB did not provide enough justification behind their proposal. The Board seems more interested in enforcing certain solutions than actually dealing with the problems related to them. The lack of a clear conceptual concept behind the dual measurement basis may cause it to remain rather an ad hoc tool used to forge a compromise. It may even be seen just as a post factum description of inconsistently applied measurement bases in IFRS.
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