Sustainability Reporting of Polish Banks – a Step towards Greater Accountability?
Sustainability Reporting of Polish Banks – a Step towards Greater Accountability?

Summary/Abstract: Sustainability reporting may be perceived as the expression of greater accountability, which is particularly important for banks in the aftermath of the 2007–2008 crisis. In this paper we analyze the practices of Polish banks disclosure on their sustainability performance. The aim of this study is to contribute to the understanding of sustainability reporting of banks in Poland in improving their accountability. As the research method in the theoretical part we use the literature review and the deduction method. In the empirical part, based on the inductive reasoning, we conduct the content analysis of the sustainable reporting practices of banks in Poland in the period of 2012–2016. The authors’ research was designed to identify information on sustainable performance disclosure in regards to its diversity and intensity. This paper gives an overview of the development of sustainability science as a research field. The results of this research may have practical implications in management decisions concerning the sustainability reporting of banks.

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