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Sustainability Reporting Performance In Poland: Empirical Evidence From The Wig 20 And Mwig 40 Companies

Author

Listed:
  • Avo Schönbohm

    (Berlin School of Economics and Law)

  • Astupan D.

    (Berlin School of Economics and Law)

Abstract

The aim of this research is to analyse to what extent Polish companies conform to international sustainability reporting standards. Furthermore, this study seeks to assess whether they are aware about sustainability dimensions or whether they use sustainability reporting simply as a tool for good reputation and marketing. Therefore, a scoring model was developed to assess the sustainability reports from all companies of the WIG 20 and mWIG 40.

Suggested Citation

  • Avo Schönbohm & Astupan D., 2012. "Sustainability Reporting Performance In Poland: Empirical Evidence From The Wig 20 And Mwig 40 Companies," Polish Journal of Management Studies, Czestochowa Technical University, Department of Management, vol. 6(1), pages 68-80, December.
    • Handle: RePEc:pcz:journl:v:6:y:2012:i:1:p:68-80
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    References listed on IDEAS

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    1. Ans Kolk & Seb Walhain & Susanne van de Wateringen, 2001. "Environmental reporting by the Fortune Global 250: exploring the influence of nationality and sector," Business Strategy and the Environment, Wiley Blackwell, vol. 10(1), pages 15-28, January.
    2. Greiwe, Joris & Schönbohm, Avo, 2011. "A KPI based study on the scope and quality of sustainability reporting by the DAX30 companies," Working Papers 64, Berlin School of Economics and Law, Institute of Management Berlin (IMB).
    3. Quick, Reiner & Knocinski, M., 2006. "Nachhaltigkeitsberichterstattung : empirische Befunde zur Berichterstattungspraxis von HDAXUnternehmen," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 24925, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Sustainability; CSR; Corporate Social Responsibility; Reporting performance; Poland;
    All these keywords.

    JEL classification:

    • Q01 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - General - - - Sustainable Development

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