Best prices Special offers for members of the PWE book club The cheapest delivery
Mgr Urszula Konarzewska
ORCID: 0000-0003-1257-3749
Mgr Urszula Konarzewska M.A., an employee of the Division of Finance and Accounting, functioning within the Department of Finance at the Faculty of Economics and Finance, University of Bialystok (Poland). Author of publications in the field of social accounting, nonfinancial and integrated reporting, as well as socially responsible investing.
DOI: 10.33226/1231-7853.2020.9.3
JEL: G19, M14, M41

The aim of the research is to present trends related to corporate social responsibility reporting on the Polish capital market in the context of global results within this area, as well as to evaluate the content of reports prepared by selected companies included in the WIG-ESG index. To achieve the article's purpose, the method of desk research consisted of analysing the data published by KPMG and Global Reporting Initiative, and of reports submitted to the "Social Reports" contest, was used. The conducted analysis indicated that corporate social responsibility reporting is becoming increasingly popular both on the global scale and among the companies on the Polish market. However, the analysis of selected reports showed differences in the scope, and structure of presented data, which may make it difficult to compare the performance of individual companies. For this reason, it is necessary to take further steps to improve the quality of corporate social responsibility reporting. They should be particularly connected with promoting the use of the international standards for non-financial reporting, as well as introducing the obligation to verify such reports by external auditors.

Keywords: corporate social responsibility reporting; capital market; corporate social responsibility.

Mgr Urszula Konarzewska

M.A., an employee of the Division of Finance and Accounting, functioning within the Department of Finance at the Faculty of Economics and Finance, University of Bialystok (Poland). Author of publications in the field of social accounting, nonfinancial and integrated reporting, as well as socially responsible investing.