Wpływ czynników kulturowych na raportowanie zrównoważonego rozwoju w Polsce
How cultural factors influence sustainable development reporting in Poland
Author(s): Małgorzata Czerny, Magdalena KowalczykSubject(s): Economy, Accounting - Business Administration
Published by: Stowarzyszenie Księgowych w Polsce
Keywords: sustainable development goals (SDGs); non-financial information; Hofstede model; Corporate Social Responsibility
Summary/Abstract: Purpose: The purpose of this article is to demonstrate the connection between cultural factors and sustainable development reporting in Poland. Methodology/approach: We use a case study to explore in depth the object of our study – the reporting of non-financial information. The analysis was conducted from multiple perspectives based on Hofstede’s cultural dimensions. Findings: The research suggests that the attitudes of stakeholders and companies towards the development of SDG reporting and the use of Global Reporting Initiative (GRI) are neutral. Poland’s performance on Hofstede’s dimensions is consistent with the frequency and type of GRI indicators companies use in their reports. Research limitations: A limitation of our research is that we only examine one area of non-financial reporting, and we only refer to companies in the WIG20. Additionally, we only study one year. Practical implications: This paper will be useful to academics and practitioners to enable an understanding of cultural dimensions in the context of sustainable development reporting. Originality/value: Our research explains the reluctance to report social areas. Our research analyzes the sustainable development reports of companies from the Warsaw Stock Exchange WIG Index. We determine which social indicators are reported by companies and which are not, and using Hofstede’s theory, we explain the reasons for the lack of disclosures.
Journal: Zeszyty Teoretyczne Rachunkowości
- Issue Year: 47/2023
- Issue No: 3
- Page Range: 203-220
- Page Count: 18
- Language: English