Sustainability Accounting in Times of the COVID-19 Pandemic

Zyznarska-Dworczak, Beata

doi:10.1007/978-981-19-9079-3_7

Cited by 2 publications

(1 citation statement)

References 24 publications

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“…Carroll [26] suggested that the COVID-19 pandemic had put corporate social responsibility (CSR) to the test, and companies could reset CSR thinking and environmental, social, and governance (ESG) initiatives to respond to the crisis adequately. In fact, the COVID-19 pandemic has caused a remarkable change in companies' sustainability performance and sustainability reporting practices [27]. However, research that has comprehensively examined these issues is still scarce.…”

Section: Introductionmentioning

confidence: 99%

Sustainability Reporting during the Crisis—What Was Disclosed by Companies in Response to the COVID-19 Pandemic Based on Evidence from Poland

Janik,

Ryszko

2023

Sustainability

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This study presents the results of sustainability reporting investigations in the context of the COVID-19 pandemic. It is based on a content analysis of 297 reports published by 161 companies operating in Poland in the 2020–2021 period. This study covers specific disclosures on the impact of the pandemic on economic conditions and business activity of companies, corporate environmental performance, the safety and well-being of employees, and companies’ community and stakeholder engagement. Moreover, an analysis is conducted of disclosures on changes in business strategies and environmental activities undertaken to respond to the pandemic, initiatives improving the safety and well-being of employees, and companies’ social involvement during the COVID-19 crisis. Our study demonstrates that ensuring the safety and well-being of employees was the highest priority in the analyzed sustainability reports. Furthermore, the investigated companies exerted considerable efforts to harmonize adverse economic challenges created by the pandemic with altruistic actions manifested in active and wide-ranging social involvement addressed to local communities and primary stakeholders during the period under analysis. We believe that our study offers intriguing insights into disclosures on sustainability issues during the COVID-19 pandemic and addresses the call for research on the sustainability initiatives that emerged during that time to help companies remain resilient and sustainable.

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Section: Introductionmentioning

confidence: 99%

Sustainability Reporting during the Crisis—What Was Disclosed by Companies in Response to the COVID-19 Pandemic Based on Evidence from Poland

Janik,

Ryszko

2023

Sustainability

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Does the transparency of sustainability reports matter?Aquantitative assessment

Demartini,

Beretta,

Larisch

2024

Corp Soc Responsibility Env

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Despite the recognized advantages of sustainability disclosure and transparency in reducing information asymmetries, the quality of sustainability reports often falls short. Measuring sustainability disclosure transparency is challenging due to its multidimensional nature, necessitating a comprehensive approach. Moreover, the impact of sustainability reporting transparency on firm performance remains ambiguous. Therefore, this study examines 177 reports from companies listed in the Dow Jones sustainability index (DJSI) World index, manually collecting information on transparency indicators and subdimensions. Grounded on the disclosure, clarity, and accuracy (DCA) framework introduced by Schnackenberg and Tomlinson, a factor analysis is conducted to construct the transparency index, followed by testing research hypotheses using a linear regression model via ordinary least squares (OLS). By providing a quantitative assessment of sustainability report transparency, this study investigates its influence on firm performance. Our findings support existing research linking firm performance to the transparency of sustainability reports. Surprisingly, contrary to expectations, our study reveals that increased transparency efforts are associated with lower firm performance.

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Sustainability Accounting in Times of the COVID-19 Pandemic

Cited by 2 publications

References 24 publications

Sustainability Reporting during the Crisis—What Was Disclosed by Companies in Response to the COVID-19 Pandemic Based on Evidence from Poland

Sustainability Reporting during the Crisis—What Was Disclosed by Companies in Response to the COVID-19 Pandemic Based on Evidence from Poland

Does the transparency of sustainability reports matter?Aquantitative assessment

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