Transparenz: Berichterstattung über Nachhaltigkeitsleistungen

2018

Sustainability

Abstract:The relevance of diversity has been recognised by academics and researchers as well as decision-makers. Diversity reporting can be perceived as the first step in addressing inequalities in organisations and potential assistance for the diversity agenda, because it allows measuring diversity and ultimately managing it. However, the recognition of the importance of diversity and diversity reporting does not necessarily contribute to a greater inclusion of diversity into sustainability reporting. The following paper attempts to determine the scope of diversity reporting, the specificity of the collected and disclosed diversity data, as well as the determinants of diversity reporting. For this purpose, a CATI (computer-assisted telephone interview) research was conducted, involving companies indexed on the Warsaw Stock Exchange. The results were analysed using the Cramer's V contingency measure, the Kruskal-Wallis H test and ordinal regression. The results show a substantial difference in the collection of diversity information between organisations that map and that do not map their stakeholders. Furthermore, they show that, when organisations collect diversity data, their specificity is rather high, however this does not translate into an equally high level of diversity disclosure. Furthermore, the paper analyses the possible determinants of diversity disclosure, which do not necessarily overlap with the determinants of sustainability reporting.

Section: Social Reporting and Diversity Reportingmentioning

confidence: 99%

Embedding Diversity in Sustainability Reporting

2018

Sustainability

“…Nevertheless, also where reporting requirements exists, they are unlikely to meet the requirements of the stakeholders (Williamson & Lynch-Wood, 2008). Morover studies suggest, that organisations tend to a selective disclosure of non-financial information (Borys, 2015;Borys & Czaja, 2009;Kleinfeld & Martens, 2014;Kozlowski et al, 2015).…”

Section: Introductionmentioning

confidence: 99%

Determinants of Corporate Social Responsibility Disclosure in Polish Organisations

Hawrysz

Bębenek

2018

IJCM

Background. Studies suggest, that organisations tend to a selective disclosure of non-financial information, which may depend on the organisations characteristics, general and internal contextual factors. Furthermore it is believed that CSR disclosure is country-variant. Research aims. Therefore the main goal of this paper is to verify, whether selected variables: the size of the company, the issue of operating on foreign markets and financial performance influence the detail of disclosed non-financial information. Methodology. For this purpose CATI research with 102 companies listed on the Warsaw Stock Exchange has been conducted. The obtained results have been analysed using V Cramer contingency measure. Key findings. The conducted research and analysis have shown that in most cases a statistically significant correlation between the analysed variables could not been determined. A statistically important correlation has been determined between i.e. the size of the company and the disclosure of social and employee related information towards internal stakeholders, between operating on foreign markets and the disclosure of social and employee related information towards external stakeholders and between financial performance and disclosure towards external stakeholders in regards to three dimensions.

“…Reporting of non-financial data is being perceived as an important element of the dialogue with stakeholders (Gray, Kouhy and Lavers, 1995) and reflects the organisational strategy (Moneva, Rivera-Lirio and Munoz-Torres, 2007). Nevertheless organisations tend to disclose non-financial information in a selective way (Borys, 2015;Borys and Czaja, 2009;Kleinfeld and Martens, 2014;Kozlowski, Searcy and Bardecki, 2015). However conscious and mature management of corporate social responsibility, using and based on reliable reporting is the foundation for systemic CSR, CSR 2.0 (Visser, 2016) being a driver for innovation (Bębenek, 2015(Bębenek, , 2016(Bębenek, , 2017.…”

Section: Introductionmentioning

confidence: 99%

Determinants of Corporate Social Responsibility Data Collection in Polish Enterprises

2018

JCRL

Purpose: Studies suggest that organisations tend to a selective disclosure of non-financial information. Researchers have analysed many determinants of corporate social responsibility disclosure. However relatively little attention has been devoted to the topic of the sustainability reporting process and how the reports are developed, which includes also the question of data collection and its determinants. The paper tries to determine whether selected variables: the size of the organisation, financial performance, operating on foreign markets, the issue of stakeholders mapping and preparing of non-financial reports influence the detail of collected non-financial information in Polish organisations. Design/methodology/approach: For this purpose CATI research with 102 companies listed on the Warsaw stock exchange has been conducted. The obtained results have been analysed using V Cramer contingency measure and the Kruskal-Wallis H test. Findings: The undertaken research shows there are statistically significant differences between the detail of non-financial information collected by organisations mapping and not-mapping stakeholders. In relation to the influence of the size of the organisation the obtained results were not statistically significant, yet showed a moderate correlation between those Statistically relevant correlation has been determined in regard to the influence of operating on foreign markets and the detail of the collected data regarding respect for human rights, financial performance and the detail of collected information regarding respect for human rights and anti-corruption and bribery matters and the correlation between the fact of preparing non-financial reports and the detail of the collected environmental information.Research and practical limitations/implications: The limitations of the study result from the fact, that the questionnaire has been build using the Likert scale, for most of the questions, the quantitative nature of the presented answers imposed the choice of tools for the analysis of quantitative variables which allow for limited conclusions about the nature of the correlation. Originality/value: Based on the analysis of the existing state of art and to the best knowledge of the author the issue of determinants of collecting CSR data has not been analysed yet. Thus, this paper tries to start a discussion regarding a previously neglected issue.Paper type: research paper.