Raport strategiczny jako źródło informacji dla inwestorów społecznie odpowiedzialnych w Wielkiej Brytanii. Wyniki badań empirycznych
Strategic report as a source of information for socially responsible investors in UK. Empirical research results

Summary/Abstract: The article aims to evaluate the extent to which strategic reports (part of annual reports) of companies listed on the London Stock Exchange are useful as a source of information for investors using socially responsible investment strategies. The research metod used in the article is content analysis of 60 reports of companies included in the FTSE- TECHMARK. The survey results indicate that the strategic report is a valuable source of information for investors using ESG integration and commitment strategies, that dominate in the UK. Their usefulness is positivelly affected by the inclusion of CSR issues in strategic reports, especially indicators such as greenhouse gas emissions and gender-differentiated employees. Usefulness of strategic reports for socially responsible investors is, however, limited by a different format of the presented data and the relatively high variety of indicators that make them difficult to compare.

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