Determinants of Corporate Social Responsibility Disclosure in Polish Organisations
Determinants of Corporate Social Responsibility Disclosure in Polish Organisations

Summary/Abstract: Background. Studies suggest, that organisations tend to a selective disclosure of non-financial information, which may depend on the organisations characteristics, general and internal contextual factors. Furthermore it is believed that CSR disclosure is country-variant. Research aims. Therefore the main goal of this paper is to verify, whether selected variables: the size of the company, the issue of operating on foreign markets and financial performance influence the detail of disclosed non-financial information. Methodology. For this purpose CATI research with 102 companies listed on the Warsaw Stock Exchange has been conducted. The obtained results have been analysed using V Cramer contingency measure. Key findings. The conducted research and analysis have shown that in most cases a statistically significant correlation between the analysed variables could not been determined. A statistically important correlation has been determined between i.e. the size of the company and the disclosure of social and employee related information towards internal stakeholders, between operating on foreign markets and the disclosure of social and employee related information towards external stakeholders and between financial performance and disclosure towards external stakeholders in regards to three dimensions.

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