Warsaw Stock Exchange-listed companies’ preparedness for sustainability reporting in accordance with Directive (EU) 2022/2464. An examination of management reports

• Authors: Godawska Justyna , Rymkiewicz Bartosz

Title variants

PL

Przygotowanie spółek notowanych na Giełdzie Papierów Wartościowych w Warszawie do raportowania zrównoważonego rozwoju zgodnie z dyrektywą (UE) 2022/2464. Badanie sprawozdań zarządu z działalności

• Languages of publication: EN

Abstracts

EN

Purpose: The aim of the study is to evaluate the preparedness of companies listed on the Warsaw Stock Exchange (WSE) for sustainability reporting (SR) issues resulting from the transposition of Directive (EU) 2022/2464 and to determine the factors that influence this. Methodology/approach: The analysis covers disclosures in the management reports of 60 listed companies from the WIG30 and mWIG40 indices for 2023. SR preparedness was assessed using three disclosure indices that quantify the extent and detail of reported information: one that focuses on required narrative information, another on key performance indicators (KPIs), and a combined index. The preparedness was classified into three levels – low (≤50%), medium (51–75%), and high (>75%) – depending on the disclosure index value. To examine the relationship between SR preparedness and selected corporate characteristics, regression models were estimated using the ordinary least squares method. Findings: The overall preparedness of SR provided by the companies in accordance with the requirements of Directive (EU) 2022/2464 can be considered low. Most companies exhibit significant shortcomings in both narrative disclosures and key performance indicators. Larger companies, companies with prior experience in integrated reporting, and those operating in environmentally sensitive industries are better prepared to meet the Directive’s requirements. However, no significant relationship was identified between profitability and SR preparedness. Research limitations/implications: The results indicate the need for policymakers to provide targeted SR support for smaller enterprises, for example, in the form of training programs. Originality/value: The study provides the first empirical evidence regarding the level of preparedness of WSE-listed companies for reporting in accordance with the new regulations. Unlike previous studies that focused on Directive 2014/95/EU and Sustainable Development Goals, the article takes into account the significant changes resulting from the new directive. The article makes a significant contribution to understanding companies’ readiness for SR, which is especially important in the context of changing EU regulations and increasing stakeholder expectations.

PL

Cel: Celem artykułu jest ocena przygotowania spółek giełdowych notowanych na Giełdzie Papierów Wartościowych (GPW) w Warszawie do raportowania zrównoważonego rozwoju (ZR) wynikającego z wdrożenia dyrektywy (UE) 2022/2464 oraz określenie czynników wpływających na to przygotowanie. Metodyka/podejście badawcze: Analiza obejmowała ujawnienia zawarte w sprawozdaniach zarządu z działalności 60 notowanych spółek z indeksów WIG30 i mWIG40 za 2023 rok. Przygotowanie do raportowania ZR oceniono przy użyciu trzech indeksów ujawnień, które kwantyfikują zakres i szczegółowość przekazywanych informacji: jednego skupiającego się na wymaganych informacjach narracyjnych, drugiego na kluczowych wskaźnikach efektywności (KPI) oraz indeksu łączonego. Stopień przygotowania podzielono na trzy poziomy: niski (≤ 50%), średni (51–75%) i wysoki (> 75%), w zależności od wartości indeksu ujawnień. W celu zbadania zależności poziomu przygotowania do raportowania zrównoważonego rozwoju od wybranych cech przedsiębiorstw oszacowano modele regresji przy zastosowaniu metody najmniejszych kwadratów. Wyniki: Ogólny poziom ujawnień dotyczących ZR dostarczonych przez analizowane spółki zgodnie z wymogami dyrektywy (UE) 2022/2464 można uznać za niski. Większość spółek wykazuje istotne braki zarówno w ujawnieniach narracyjnych, jak i kluczowych wskaźnikach efektywności. Lepsze przygotowanie do spełnienia wymogów dyrektywy wykazują większe spółki, spółki mające wcześniejsze doświadczenie w raportowaniu zintegrowanym oraz te działające w branżach wrażliwych środowiskowo. Nie stwierdzono jednak istotnej zależności między rentownością a stopniem przygotowania do raportowania w zakresie zrównoważonego rozwoju. Ograniczenia/implikacje badawcze: Wyniki wskazują na potrzebę zapewnienia przez decydentów ukierunkowanego wsparcia dla mniejszych przedsiębiorstw w zakresie raportowania ZR, na przykład w postaci programów szkoleniowych. Oryginalność/wartość: Badanie dostarcza pierwszych empirycznych dowodów na temat stopnia gotowości spółek notowanych na GPW do raportowania zgodnie z nowymi regulacjami. W przeciwieństwie do wcześniejszych badań, które koncentrowały się na dyrektywie 2014/95/UE oraz Celach Zrównoważonego Rozwoju, w artykule uwzględnia się znaczące zmiany wynikające z nowej dyrektywy. Artykuł wnosi istotny wkład w zrozumienie gotowości spółek do raportowania ZR, co ma znaczenie w kontekście zmieniających się regulacji unijnych i rosnących oczekiwań interesariuszy.

Keywords

EN

sustainability reporting; Directive (EU) 2022/2464; Warsaw Stock Exchange-listed companies; content analysis; sustainability reporting practice

PL

raportowanie zrównoważonego rozwoju; dyrektywa (UE) 2022/2464; spółki z Giełdy Papierów Wartościowych; analiza treści; praktyka raportowania zrównoważonego rozwoju

• Publisher: Stowarzyszenie Księgowych w Polsce
• Journal: Zeszyty Teoretyczne Rachunkowości
• Year: 2025
• Issue: 49(2)
• Pages: 37-61

Contributors

author

Godawska Justyna

• AGH University, Faculty of Management, Department of Finance and Accounting

author

Rymkiewicz Bartosz

• AGH University, Faculty of Management, Department of Finance and Accounting

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