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Towards 2014/95/EU directive compliance: the case of Poland

Author

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  • Łukasz Matuszak
  • Ewa Różańska

Abstract

Purpose - This study aims to investigate the differences in the extent of non-financial disclosure (NFD) across companies listed on the Warsaw Stock Exchange over the period surrounding the implementation of the Directive 2014/95/EU. Design/methodology/approach - The sample comprising 134 selected companies. Content analysis and a disclosure index were used to measure the level of NFD. Non-financial reporting practices in the two years before (2015) and one year after (2017) the implementation of the Directive were compared. Findings - The results highlight that there is already a high level of compliance with the European Union’s regulation. The extent of the NFD across different thematic aspects in reporting media increased significantly between 2015 and 2017 in particular in human rights and anti-corruption. The Directive had the largest impact on those firms with previously low levels of NFD and led to more homogeneity of NFD across different industries. Originality/value - The study contributes to the understanding of the impact of the Directive on the NFD practices by European Union companies. The research has important implications for policymakers because it revealed that mandatory regulations form a crucial instrument in improving the harmonization of NFD. The research suggests that, due to the Directive, stakeholders should be provided with more comprehensive information that they need in their decision-making process.

Suggested Citation

  • Łukasz Matuszak & Ewa Różańska, 2021. "Towards 2014/95/EU directive compliance: the case of Poland," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 12(5), pages 1052-1076, May.
    • Handle: RePEc:eme:sampjp:sampj-02-2020-0042
    DOI: 10.1108/SAMPJ-02-2020-0042
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    Citations

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    Cited by:

    1. Anguiano-Santos, Carlos & Salazar-Ordóñez, Melania & Tornel-Vázquez, Rossana & Rodríguez-Entrena, Macario, 2024. "Sustainability reporting harmonisation? A utopian endeavour for European agri-food companies," Journal of Policy Modeling, Elsevier, vol. 46(2), pages 354-368.
    2. Maria Aluchna & Bogumił Kamiński & Małgorzata Wrzosek, 2024. "Anti-corruption disclosure: evidence from the natural experiment of the Non-Financial Reporting Directive," DECISION: Official Journal of the Indian Institute of Management Calcutta, Springer;Indian Institute of Management Calcutta, vol. 51(2), pages 165-182, June.
    3. Urska Kosi & Paula Relard, 2024. "Are firms (getting) ready for the corporate sustainability reporting directive?," Sustainability Nexus Forum, Springer, vol. 32(1), pages 1-14, December.
    4. Isabel‐María García‐Sánchez & Esther Ortiz‐Martínez & Salvador Marín‐Hernández & Beatriz Aibar‐Guzmán, 2023. "How does the European Green Deal affect the disclosure of environmental information?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(6), pages 2766-2782, November.
    5. Hanna E. Czaja-Cieszyńska & Dominika Kordela, 2023. "Sustainability Reporting in Energy Companies—Is There a Link between Social Disclosures, the Experience and Market Value?," Energies, MDPI, vol. 16(9), pages 1-15, April.

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