Od zespołu redakcyjnego
Editorial

Summary/Abstract: We would like to present to you a special issue of “Zeszyty Teoretyczne Rachunkowości” (ZTR) in English entitled Accounting and financial and non-financial reporting in the digital context. It is the fourth volume of our journal to be guest-edited by a foreign editor – David Procházka (Prague University of Economics and Business, Czech Republic). The purpose of this issue of ZTR is to address various aspects of accounting communication in the contemporary world. The articles submitted for publication raise important issues regarding the reporting of financial and non-financial information in the digital context. We believe that the articles will contribute to a better understanding of the challenges accounting faces in the new, dynamically changing reality. We have tried to involve researchers from various countries in the discussion on the directions in the evolution of accounting theory and practice. By accepting for publication eight articles that have received positive reviews, we believe that we have succeeded. The Authors of the papers come from research centers in five countries: the Czech Republic, Lebanon, Poland, Serbia, and the United Kingdom. Sarah Chehade and David Procházka investigate the relationship between IFRS adoption and FDI inflows in a sample of GCC countries, namely Saudi Arabia, Kuwait, Qatar, and the UAE, between 1990 and 2020. Małgorzata Czerny and Magdalena Kowalczyk discuss the role played by ethics and religion in shaping the concept of CSR on the example of Islam. Piotr Luty, Miloš Petković and Roman Vavrek apply Benford’s law to assess whether the introduction of IFRS 16 changed the reliability of financial information in European companies in the rental and leasing sector. Olga Martyniuk and Magdalena Gostkowska-Drzewicka exam-ine the quality of non-financial information reporting of family and non-family Polish companies. Monika Perlińska verifies accounting methods used to map the essence and specifics of greenhouse gas emission rights trading in corporate financial reporting. Marzena Remlein, Artur Jastrzębowski and Dawid Obrzeżgiewicz analyze the impact of legislation on the development of accounting digitization in Poland. Fiona Robertson, Joanna Krasodomska and Joanna Dyczkowska identify how stakeholder capitalism has become embedded in sustainability reporting over time and explore how it currently affects the standardisation of the ESG disclosure framework. Beata Zyznarska-Dworczak discusses how financial and ESG reporting have changed under the influence of rising economic and business uncertainty, and how these changes may influence corporate accounta-bility.The editorial team takes the opportunity to thank all the supporters of the English issue of ZTR. We very much appreciate the involvement of the reviewers, the commitment of the authors of the papers, as well as the help of other aca-demics and friends engaged in the preparation of the issue. We also encourage you to visit our website, www.ztr.skwp.pl, where you can find the latest information on our projects, as well as all the procedures to submit a paper to the journal. Please submit articles to the new special issue of ZTR in 2023, entitled Research methods for current accounting devel-opments. For more: https://ztr.skwp.pl/api/myfiles/view/1907095.

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