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WIG-20 Warsaw Stock Exchange Companies: Are They Ready for Governance Matters Disclosures Based on EU Sustainable Reporting Standards?

100%
Próchniak J., Płoska R.
Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia
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2022
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vol. 56
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issue 5
227-246
EN
Theoretical background: In 2022, the European Commission’s intensive efforts to revise and enhance the Non-Financial Reporting Directive (NFRD) from 2014 resulted in the proposal of Corporate Sustainability Reporting Directive (CSRD) and the exposure draft on ESRS EDs (EFRAG Sustainable Reporting Standards Exposure Drafts). The ESRS drafts for public consultation presented the mandatory concepts and principles for sustainability reporting under the CSRD. The implementation of corporate sustainability is closely related to reporting that stimulates robustness of companies’ commitment to sustainability, and sustainable long-term actions taken by companies. Environment is priority, however, having in mind sophisticated environmental performance indicators, it is governance that ensures stakeholders whether the company exercises the sustainable obligations effectively. Purpose of the article: The purpose of the article is to determine EFRAG draft standards compliance with the Warsaw Stock Exchange best practices and Global Reporting Initiative (GRI) standards, and an assessment of WIG-20 reporting practices regarding EFRAG draft standards. The main research question was whether and to what extent WIG-20 companies meet the sustainable reporting exposure drafts on governance matters proposed by EFRAG. Research methods: The study method was desk-based research using the gathered corporate data. The assumptions on the importance of governance matters were supported by VOSviewer analysis of Scopus bibliometric database analysis. Main findings: The results of the study have shown that the scope and level of reported disclosures by WIG-20 companies – that are best performing and positive toward sustainability – is insufficient and reporting practices do not meet proposed EFRAG draft standards. The study contributes to scarce research addressing the sustainability reporting approach. It provides a study of the governance maters regarding draft governance reporting ESRS drafts.
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Relationship between ESG and Financial Performance of Companies in the Central and Eastern European Region

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Siwiec K., Karkowska R.
Central European Economic Journal
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2024
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vol. 11
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issue 58
178-199
EN
Observable climate change and an increase in the frequency of extreme climate events undoubtedly pose challenges for society and business operations. The changes being implemented in sustainability efforts are a response to these challenges. However, the question is how these measures affect companies‘ financial performance. The study aims to verify the relationship between the reporting of sustainability scores related to three aspects: environmental, social, and corporate governance (ESG). It focuses on the financial performance of companies in the Central and Eastern Europe (CEE) region in 2017-2021. The study will use panel regression and cross-sectional analysis. The results indicate a positive relationship between the disclosure of ESG activities and the financial performance of companies as measured by ROA. It was also observed that for companies operating in the financial sector, the correlation is greater, compared to companies operating in other sectors. This study contributes to the ongoing debate on the environment, society, and governance in the economy.
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Rola samooceny w kształtowaniu zaangażowania społecznego w kontekście raportowania ESG

63%
Chłapek K., Krajewska S., Guziana B., Stronczek A.
Zeszyty Teoretyczne Rachunkowości
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2024
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issue 48(2)
93-110
PL
Cel: Celem artykułu jest określenie roli samooceny na poczucie indywidualnej sprawczości w obszarze zrównoważonego rozwoju oraz raportowania ESG wśród przedstawicieli zawodów związanych z rachunkowością. Metodyka/podejście badawcze: Badanie opiera się na krytycznej analizie literatury, metodzie analizy i konstrukcji logicznej, a także wykorzystuje metody i narzędzia statystyczne, w tym korelację liniową Pearsona oraz test t-Studenta w celu szczegółowej analizy związku między samooceną a zaangażowaniem społecznym w kontekście zrównoważonego rozwoju wśród osób związanych z rachunkowością. Wyniki: Wyniki badania sugerują istnienie związku między poziomem samooceny a zaangażowaniem w obszarze zrównoważonego rozwoju. Przedstawione w artykule wnioski mogą zostać wykorzystane do projektowania programów szkoleniowych, ukierowanych na rozwijanie umiejętności związanych ze zrównoważonym rozwojem. Ograniczenia/ implikacje badawcze: Uproszczony sposób pomiaru zmiennych oraz ich szeroki kontekst może nie stanowić zbioru zamkniętego czynników wpływających na zaangażowanie społeczne w zrównoważony rozwój. Oryginalność/wartość: Artykuł przyczynia się do rozszerzenia wiedzy na temat czynników wpływających na zaangażowanie społeczne w obszarze zrównoważonego rozwoju. Ponadto podkreśla możliwość zastosowania narzędzi służących wzmacnianiu samooceny w celu zwiększenia zaangażowania społecznego, zwłaszcza w kontekście zrównoważonego rozwoju i ESG.
EN
Purpose: The aim of the article is to determine the role of self-esteem in the sense of individual agency in terms of sustainable development and Environmental, Social, and Governance (ESG) reporting among professionals associated with accounting. Methodology/approach: The study is based on a critical analysis of the literature, the methods of analysis and logical construction, and the application of statistical tools. It utilizes statistical methods, including Pearson’s linear correlation and the t-Student test, for a detailed analysis of the relationship between self-esteem and social engagement in the context of sustainable development among individuals associated with accounting. Findings: The study results suggest a connection between the level of self-esteem and engagement in sustainable development. The conclusions can be utilized for designing training programs to develop sustainable development skills. Research limitations/implications: The simplified measurement method of variables and their broad context may not encompass the full range of factors that influence social engagement in sustainable development. Originality/value: The article expands knowledge of the factors that influence social engagement in sustainable development. Furthermore, it emphasizes the potential application of tools for enhancing self-esteem to increase social engagement, especially in the context of sustainable development and ESG. 93
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