Corporate social responsibility in the light of the content of non-financial reports of construction-assembly production macro-sector companies

Abstract

In the situation of dynamic changes in society and in the natural environment, the social dimension of activity, Guided by responsibility and commitment, matters more than ever before. Responsibility understood in this way is something other than greed, philanthropy or marketing. (Rojek-Nowosielska, 2017) . The consequence of this is building partner relationships based on communication between the organization and relevant stakeholders, and inclusion of social and environmental initiatives into the com-pany's strategy and their implementation. Transparent communication is promoted by the provisions of the Directive of the European Parliament and of the Council 2014/95 / EU and their transposition through amendment of the Accounting Act, introducing the obligation of non-financial reporting for a defined group of entities. The aim of the article is to identify and evaluate the corporate social responsibility strategies implemented on the basis of profile and detailed indicators presented in non-financial reports of companies of macro-sector 400: industrial and construction-assembly production, prepared according to the GRI 4 standard for 2017. The study included analysis of selected statements in reports on operations or separate reports of 14 companies that met the requirement of comparability. The research methods used include literature analysis, deduction, comparative analysis of structure indicators reported by the examined com-panies and GRI 4 structure indicators as well as indicators of intensity. The results of the conducted analysis confirmed the cognitive value of non-financial reports in assessing the implementation of the sustainable development strategy by all stakeholders. However, they showed the need to improve the content of these reports, including the wider publication of detailed, quantitative and leading indicators, and their interrela-tionship.

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“…Another possibility to measure environmental communication can be number of indicators according to reporting standards. This method is used by e.g., Skoczylas (2019) As can be seen, only some groups of organizations are research subjects in case of nonfinancial reports. There are still unexplored sectors in case of non-financial reporting analysis.…”

Koszt społeczny w rachunkowości

“…-wyzwania stojące przed rachunkowością w dobie zrównoważonego rozwoju (Gray i Bebbington 2001, Milne i Gray 2007, Gabrusewicz 2011, Śnieżek i Perlińska 2012, Biadacz 2016, Bebbington, Russell i Thomson 2017, -narzędzia służące do informowania o działaniach przedsiębiorstwa na rzecz zrównoważonego rozwoju (Paszkiewicz i Szadziewska 2011, Krasodomska 2018, Rubik 2018, Martyniuk i Romanchuk 2019, -zakres i jakość informacji niefinansowych prezentowanych w raportach niefinansowych (Gray i in. 2001, Fijałkowska 2013, Krasodomska 2014a, Higgins, Stubbs i Milne 2018, Kawacki 2018, Adamczyk 2019, Bek-Gaik i Surowiec 2019, Skoczylas 2019, Stanek-Kowalczyk 2019, -rodzaj wytycznych stosowanych do tworzenia informacji niefinansowych (Rubik 2018, Ogrodnik 2019), -jakość, wiarygodność i użyteczność informacji niefinansowych (Zyznarska--Dworczak 2015, Adamczyk 2019, Chojnacka i Jadanowska 2020, Papaj-Wlisłocka 2020), -zaangażowanie przedsiębiorstw w publikowanie informacji niefinansowych (Lament 2017, Sikacz i Wołczek 2017, Aluchna, Kytsyuk i Roszkowska-Menkes 2018.…”