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Sustainability Reporting in Poland: An In-depth Analysis with Reference to the RESPECT Index Companies

In: Sustainability Reporting in Central and Eastern European Companies

Author

Listed:
  • Cezary Kochalski

    (Poznan University of Economics and Business)

  • Grzegorz Mikołajewicz

    (Poznan University of Economics and Business)

  • Jarosław Nowicki

    (Poznan University of Economics and Business)

  • Piotr Ratajczak

    (Poznan University of Economics and Business)

Abstract

The interest of the Polish capital market in sustainable development, including sustainability reporting (SR), is evidenced by the creation of the so-called RESPECT Index, a pioneering project in the countries of Central and Eastern Europe (CEE) which selects companies which are advanced in the application of sustainability development; thus, the aim of this study is to evaluate SR in Polish enterprises in comparison to enterprises in the remaining CEE countries and to find an answer to the question if the RESPECT Index companies differ, in regard to sustainable reporting, from other Polish enterprises included in the study and, if there is a difference, whether it has an influence on the general evaluation of SR in Poland. The main research questions of the study were: (1) How does SR in Poland compare to SR in the remaining CEE countries? (2) How does the SR of the RESPECT Index companies compare to SR in the remaining Polish enterprises included in the study? In order to answer the research questions, an in-depth analysis of the form, characteristics, and content of the reports, as well as the management of SR, was conducted for the whole sample and separately for the RESPECT Index companies. The main results of the study on SR in Polish enterprises allow for a positive evaluation, especially in comparison with the remaining CEE countries. The forms of SR in Poland are advanced and, in some respects, similar to those in Western Europe (WE). The influence of the RESPECT Index companies on SR in Poland can also be regarded as positive. The quality of SR of the RESPECT Index companies is better than that of the companies not included in the index.

Suggested Citation

  • Cezary Kochalski & Grzegorz Mikołajewicz & Jarosław Nowicki & Piotr Ratajczak, 2017. "Sustainability Reporting in Poland: An In-depth Analysis with Reference to the RESPECT Index Companies," MIR Series in International Business, in: Péter Horváth & Judith M. Pütter (ed.), Sustainability Reporting in Central and Eastern European Companies, pages 109-127, Springer.
    • Handle: RePEc:spr:mirchp:978-3-319-52578-5_7
    DOI: 10.1007/978-3-319-52578-5_7
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