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Disclosures on Cybersecurity, Cyber Risks, and Information Security in Non-Financial Reports of Polish Companies

Author

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  • Boguslawa Bek-Gaik
  • Anna Surowiec

Abstract

Purpose: The aim of the article is to identify and assess the scope of disclosures on cybersecurity, cyber risks, and cyber threats in the non-financial reports of selected companies listed on the Warsaw Stock Exchange. The subject of the study included the non-financial reports of five selected companies operating in sectors designated as operators of essential services under the Act on the National Cybersecurity System (2018), prepared for the year 2023. Design/methodology/approach: The study employed a method of literature review, and the content analysis of selected non-financial reports in terms of disclosures related to cybersecurity, cyber risks, and cyber threats of companies. Findings: The findings of the study revealed that disclosures related to cyber risks and cybersecurity in the examined companies are relatively limited. Practical Implications: The results of the study complement the research gap of current literature on the non-financial reporting by presenting the examples of Polish non-financial reports. Originality/Value: The research presented in the article contributes to the current literature on non-financial reporting by identifying gaps related to reporting on measures taken to mitigate the risks associated with cyber threats, and is aimed at presenting a critical interpretative perspective.

Suggested Citation

  • Boguslawa Bek-Gaik & Anna Surowiec, 2024. "Disclosures on Cybersecurity, Cyber Risks, and Information Security in Non-Financial Reports of Polish Companies," European Research Studies Journal, European Research Studies Journal, vol. 0(4), pages 1513-1535.
    • Handle: RePEc:ers:journl:v:xxvii:y:2024:i:4:p:1513-1535
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    References listed on IDEAS

    as
    1. Wendy Stubbs & Colin Higgins, 2014. "Integrated Reporting and internal mechanisms of change," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 27(7), pages 1068-1089, August.
    2. Wendy Stubbs & Colin Higgins, 2014. "Integrated Reporting and internal mechanisms of change," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 27(7), pages 1068-1089, August.
    3. Gao, Lei & Calderon, Thomas G. & Tang, Fengchun, 2020. "Public companies' cybersecurity risk disclosures," International Journal of Accounting Information Systems, Elsevier, vol. 38(C).
    4. repec:eme:aaaj00:aaaj-03-2013-1279 is not listed on IDEAS
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    More about this item

    Keywords

    Non-financial reporting; disclosure; cybersecurity.;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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