CSR Reporting Practices of Polish Energy and Mining Companies

Abstract

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.

Overcoming the Barriers to the Diffusion of Sustainability Reporting in Italian LGOs: Better Stick or Carrot?

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CSR Disclosures in the Mining Industry: Empirical Evidence from Listed Mining Firms in Indonesia

“…So, it is very important for the company to understand and implement the concept of CSR accordingly. It is necessary to avoid potential conflicts between communities and local communities who live or have businesses around the company surroundings (Dong & Xu, 2016;Jenkins, 2004;Jenkins & Yakovleva, 2006;Szczepankiewicz & Mucko, 2016).…”

CSR Disclosure in Polish-Listed Companies in the Light of Directive 2014/95/EU Requirements: Empirical Evidence

“…This review indicated that most publications related to CSR and accounting themes in Poland have focused on literature reviews, with only a few based on empirical studies (e.g., [30,31]). In contrast, the latest studies related to the issue of non-financial information in Poland have included small research samples [32,33] or have not discussed disclosures in the context of compliance with the Sustainability 2017, 9, 2304 4 of 18 requirements of the EU Directive [34][35][36]. Due to the fact that there is a lack of studies focusing on the potential contribution of the Directive to CSR disclosure in member states, especially in Poland, we decided to make this the focus of this present study.…”