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2012•Polish Journal of Management StudiesRequires access

Sustainability reporting performance in Poland : empirical evidence from the WIG 20 and mWIG 40 companies

D. Astupan, Avo Schönbohm

Open publisher page 5 citations

Abstract

The aim of this research is to analyse to what extent Polish companies conform to international sustainability reporting standards. Furthermore, this study seeks to assess whether they are aware about sustainability dimensions or whether they use sustainability reporting simply as a tool for good reputation and marketing. Therefore, a scoring model was developed to assess the sustainability reports from all companies of the WIG 20 and mWIG 40.

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What this paper is about

The aim of this research is to analyse to what extent Polish companies conform to international sustainability reporting standards. Furthermore, this study seeks to assess whether they are aware about sustainability dimensions or whether they use sustainability reporting simply as a tool for good reputation and marketing. Therefore, a scoring model was developed to assess the sustainability reports from all companies of the WIG 20 and mWIG 40.

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OpenAlex reports 5 citations for this work. Citation counts describe recorded attention and do not establish research quality.

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Available abstract

The aim of this research is to analyse to what extent Polish companies conform to international sustainability reporting standards. Furthermore, this study seeks to assess whether they are aware about sustainability dimensions or whether they use sustainability reporting simply as a tool for good reputation and marketing. Therefore, a scoring model was developed to assess the sustainability reports from all companies of the WIG 20 and mWIG 40.

Key concepts: Sustainability, Sustainability reporting, Reputation, Business, Empirical evidence, Sustainability organizations, Accounting, Marketing

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