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Environment information comparability: a case of the selected, listed Polish companies

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  • Ewelina Kuberska
  • Marek Kawacki

Abstract

The purpose of this study is to measure the current and potential comparability of the environmental information disclosed in the reports of the Polish, industrial companies indexed on the Warsaw Stock Exchange. The research methods used are: descriptive analysis, text analysis and statistical methods (Mann-Whitney U test). The result of the study shows that comparability of the environmental information between companies is severely limited due to different types and forms of information, or even lacks of certain disclosures, even among the companies from the same industry and that use the same non-financial information standards. Comparability of environmental information may potentially be improved in the future based on the increased use of numerical data (instead of narrative information) and standardised indicators (like GRI 302-1, 303-1 and 306-2), which are commonly disclosed in the companies that were a part of this study.

Suggested Citation

  • Ewelina Kuberska & Marek Kawacki, 2024. "Environment information comparability: a case of the selected, listed Polish companies," International Journal of Economic Policy in Emerging Economies, Inderscience Enterprises Ltd, vol. 19(2), pages 190-206.
    • Handle: RePEc:ids:ijepee:v:19:y:2024:i:2:p:190-206
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