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Environmental information disclosure: a cross-country analysis from European Union public companies

100%
Janicka M., Sajnóg A.
Ruch Prawniczy, Ekonomiczny i Socjologiczny
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2023
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vol. 85
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issue 3
101-118
EN
One of the contemporary challenges related to climate change and effectively managing raw materials is to reduce resource consumption and the negative environmental impact while simultaneously increasing the economy’s competitiveness. This requires that business entities change priorities and move to a sustainable relationship focused on ecological, economic and social well-being. Due to the transnational and global nature of the climate and the environment, actions in this area should be carried out at a supranational level. In European Union (EU) countries, successive directives are implemented regarding environmental changes and the taxonomy for non-financial reporting. This forces public companies, as large public interest units, to produce adequate quality data reporting in the ESG (Environmental, Social and Governance) area, including the environmental (E) indicator and its components. The article’s purpose is to make a comparative assessment of the current situation and to consider the prospects for environmental data disclosure by public companies listed on the regulated markets of the EU, with particular emphasis on energy consumption, water, waste production, and CO2 emissions. The Refinitiv database was used to test the quality of the environmental indicators. Public companies listed on the leading stock markets in the 27 EU Member States were included. The research period covers 2012–2021. We focus on checking how many companies report environmental data in any given year, and those that present them for at least one year, or for three, five, or ten years. The findings support the clear advantage of the quality of environmental data disclosure in the ‘old’ EU Member States (which joined before 2004) compared to the ‘new’ EU Member States. However, reporting on key environmental issues (water and energy consumption, waste production, and carbon dioxide) is very incomplete.
2
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The scope of environmental disclosure in the European healthcare sector – an empirical study

72%
Macuda M., Toledo M. A. R.
Zeszyty Teoretyczne Rachunkowości
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2020
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issue 110(166)
105-132
EN
Purpose: The aim of the paper is to present the scope of environmental information disclosed by organi-zations from the healthcare services sector in Europe. Methodology/approach: The aim was achieved by studying the GRI Sustainability Disclosure Database, where non-financial reports are published, and performing a content analysis. The research sample con-tains 252 reports issued by 65 healthcare organizations between 2001 and 2019. Findings: The research results indicate that information concerning energy is disclosed most frequently – in 213 reports (95%). In 194 non-financial reports (86%), organizations inform about healthcare waste. The third and fourth main environmental issues are water and effluents (168 reports – 75%), and emis-sions (166 reports – 74%). Information related to materials is included in 134 sustainability reports (60%) and environmental compliance in 125 reports (56%). Biodiversity (60 reports – 27%) and supplier envi-ronmental assessment (51 reports – 23%) are disclosed least frequently. Research implications/limitations: The paper presents a complete picture of environmental disclosure practices in the European healthcare services sector in the past 20 years and offers interesting insights into non-financial reports, which are the most common instruments used by organizations to provide account-ability about their environmental performance. However, there are some limitations – the GRI Sustaina-bility Disclosure Database does not include all reports produced by European healthcare organizations. Originality/value: This research contributes to the growing literature on sustainability reporting in the healthcare services sector by providing an empirical view of its current state in Europe. It fills a research gap in the field of non-financial reporting practices of healthcare organizations.
PL
Cel: Celem artykułu jest przedstawienie zakresu informacji środowiskowych ujawnianych przez jednostki sektora opieki zdrowotnej w Europie. Metodologia/podejście badawcze: Cel został osiągnięty poprzez zbadanie bazy danych GRI Sustainability Disclosure Database, zawierającej raporty niefinansowe, oraz przeprowadzenie analizy treści tych raportów. Próba badawcza obejmuje 252 raporty opublikowane przez 65 jednostek sektora opieki zdrowotnej w latach 2001–2019. Wyniki: Wyniki badań wskazują, że informacje dotyczące energii ujawniane są najczęściej – w 213 raportach (95%). W 194 raportach niefinansowych (86%) jednostki opieki zdrowotnej informują o odpadach. Trzecie i czwarte z kolei kwestie środowiskowe to woda i ścieki (168 raportów – 75%) oraz emisje (166 raportów – 74%). Informacje dotyczące materiałów zawarte są w 134 raportach zrównoważonego rozwoju (60%), a odnoszące się do zgodności z przepisami o ochronie środowiska w 125 raportach (56%). Naj-rzadziej ujawnia się różnorodność biologiczną (60 raportów – 27%) i ocenę środowiskową dostawców (51 raportów – 23%). Implikacje/ograniczenia badawcze: W artykule przedstawiono pełny obraz praktyk raportowania in-formacji środowiskowych w sektorze usług opieki zdrowotnej w Europie w ciągu ostatnich 20 lat i przedsta-wiono interesujące spostrzeżenia na temat raportów niefinansowych, które są najpowszechniejszymi instrumentami stosowanymi przez jednostki w celu rozliczenia wyników działalności środowiskowej. Ograniczenia badawcze: baza danych GRI Sustainability Disclosure Database nie obejmuje wszystkich raportów opracowanych przez europejskie jednostki opieki zdrowotnej. Oryginalność/wartość: Badania te wzbogacają literaturę na temat sprawozdawczości niefinansowej sektora usług opieki zdrowotnej, dostarczając empirycznego obrazu jej rzeczywistego stanu w Europie. Artykuł wypełnia lukę badawczą w zakresie praktyk raportowania niefinansowego jednostek opieki zdrowotnej.
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