Non-financial key performance indicators: what determines the differences in the quality and quantity of the disclosures?

Zarzycka, Ewelina; Krasodomska, Joanna

doi:10.1108/jaar-02-2021-0036

Cited by 38 publications

(36 citation statements)

References 77 publications

(133 reference statements)

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“…It should be noted that despite this, many companies operating in Poland implemented GRI standards voluntary before Directive 2014/95/EU came into force. Their number was significantly higher than in other former Eastern European Bloc countries [24].…”

Section: Literature Reviewcontrasting

confidence: 53%

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Banks’ Energy Behavior: Impacts of the Disparity in the Quality and Quantity of the Disclosures

2021

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Environmental, social, and governance (ESG) factors are becoming increasingly relevant for banks as entities that play an essential role in supporting the development of enterprises, individuals and the whole economy. The paper aims to evaluate the impact of the ESC directive on banks’ energy behavior disclosures, explicitly relating to behaviors towards energy use and its impact on banks’ performance. We developed a methodology to provide the objective characteristic of banks’ energy behavior. In the paper, the banks’ energy behavior (BEB) index is calculated using sixteen indicators, followed by further analysis of its relationship with banks’ performance measured by indexes referring to banks’ characteristics, efficiency, and solvency. Our results are based on an analysis of the disclosures in nonfinancial reports. We find correlations that indicate that banks that are more likely to demonstrate energy behaviors (with a high BEB index) are those that better manage their costs and are more attractive for investors. Further analysis suggests that banks’ energy behavior has no statistically significant correlation with other performance indicators. We find only limited evidence of statistical associations between energy behavior and the net interest margin. We argue that our results contribute to the significant body of literature supporting the role of ESG in active engagement with energy issues.

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Section: Literature Reviewcontrasting

confidence: 53%

“…When presented clearly and in detail, they enable assessing both the quantity and quality of energy disclosures. Following Zarzycka and Krasodomska [24], all items have the same significance. If adequate information is disclosed in the bank's nonfinancial report, the item is valued at 1.…”

Section: Methodsmentioning

confidence: 99%

Banks’ Energy Behavior: Impacts of the Disparity in the Quality and Quantity of the Disclosures

2021

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“…Recipients numbering 151 (21% of the universe) completed the questionnaire: trade (49), industry (41), services (28), health (15), and education (18). On the respondent function, finance directors and CEOs represented 83% of the sample.…”

Section: Samplementioning

confidence: 99%

“…The infrequent studies focused on KPIs' availability are normally focused on research problems concerning KPIs but not necessarily related to the factors that influence the organization disclosure. Therefore, the availability of KPIs and the standardisation of KPIs are important for ensuring their relevance and applicability [18]. This being the case, in creating KPIs and ensuring their usefulness, "Companies are expected to report KPIs that are useful taking into account their specific circumstances.…”

Section: Introductionmentioning

confidence: 99%

An insight on B2B Firms in the Age of Digitalization and Paperless Processes

et al. 2021

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In recent years and due to market demand and environmental regulations, firms have been changing their procedures regarding document production, handling, and filling. There has been a paradigm change in document sustention in order to attain such changes, from paper-based to electronic forms, resulting in the Digitization and Paperless Office Program (DPOP). The literature on digitization and paperless processes is profuse; nonetheless, it is outdated, uses only single or multiple case study approaches, and is limited to specific industries, such as healthcare or higher education. To overcome this gap, this research analyses the current implementation of the DPOP in five major sectors by using a country scale approach; consequently, this research study contributes to strengthening the literature in this area of knowledge. The methodology used is quantitative and is based on a questionnaire distributed to the most important economic sectors (education, health, trade, industry, and services) in Portugal. The results show that a DPOP positively impacts companies, as it increases profitability and, in most cases, is a sine qua non condition for negotiating with clients. Additionally, it favours companies’ image, reduces costs, and contributes to environmental sustainability. This research provides new insights into how firms using a DPOP may contribute to dematerialization and paper consumption reduction. It is also original as it covers multiple sectors using a country approach.

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“…Так, вітчизняними науковцями активно вивчаються питання створення методичного інструментарію розкриття інформації щодо впливу пандемії на діяльність підприємств [9]; оцінки практики нефінансового звітування компаній [4; 12]. Аналіз останніх публікацій іноземних дослідників, представлених в авторитетних міжнародних виданнях, показав, що їх основна спрямованість обумовлена необхідністю віднайдення інструментів оцінки якості нефінансової звітності компанії [1] та розроблення відповідних показників [23].…”

Section: літературний оглядunclassified

Fiscal issues of entities’ non-financial reporting

VOROBEI

2021

Economics of Development

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The article identifies areas for strengthening the information value of non-financial reporting data, in particular in terms of its fiscal issues. The author substantiates the issues of disclosure of data on the impact of uncertainty on the entities’ activities based on the results of the analysis of scientific publications and generally accepted international documents. It is proved that high-quality non-financial reporting can serve as one of the tools for attracting additional funding for eliminating the consequences of the COVID-19 pandemic. The article highlights the results of the analysis of non-financial reporting of state-owned enterprises to identify data on the impact of the COVID-19 pandemic on their activities and compliance with the list of sustainability reporting indicators defined in the document “Guidance on core indicators for entity reporting on contribution towards implementation of the Sustainable Development Goals”, developed by UNCTAD ISAR. The paper substantiates that non-financial reporting data can serves as one of the information sources for decision-making at the state level in terms of avoiding fiscal risks (management report, report on payments to government). The core research methods used in the article: bibliometric analysis; synthesis; observation.

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Non-financial key performance indicators: what determines the differences in the quality and quantity of the disclosures?

Cited by 38 publications

References 77 publications

Banks’ Energy Behavior: Impacts of the Disparity in the Quality and Quantity of the Disclosures

Banks’ Energy Behavior: Impacts of the Disparity in the Quality and Quantity of the Disclosures

An insight on B2B Firms in the Age of Digitalization and Paperless Processes

Fiscal issues of entities’ non-financial reporting

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