Vous êtes sur la page 1sur 9

Available online at www.sciencedirect.

com

ScienceDirect
Procedia - Social and Behavioral Sciences 220 (2016) 115 – 123

WK,QWHUQDWLRQDO&RQIHUHQFH(QWHUSULVHDQG&RPSHWLWLYH(QYLURQPHQW(&(±
0DUFK%UQR&]HFK5HSXEOLF

5HODWLRQVKLSEHWZHHQPDQDJHPHQWSUDFWLFHVDQGTXDOLW\RI&65
UHSRUWV
3DWU\FMD+ąEHND 5DGRVáDZ:ROQLDND
a
Silesian University of Technology, Faculty of Organization and Management, Roosevelt street 26–28, Zabrze 41-800, Poland

$EVWUDFW

&RUSRUDWH VFDQGDOV DQG WKH GHFOLQH RI SXEOLF WUXVW LQ UHFHQW \HDUV KDYH LQFUHDVHG GHPDQGV IRU JUHDWHU FRUSRUDWH WUDQVSDUHQF\
7KHUHIRUHWKHTXDOLW\RILQIRUPDWLRQGLVFORVHGE\FRPSDQLHVLQWKHLUUHSRUWVDOVRLQ&65UHSRUWVKDVJDLQHGJUHDWHULPSRUWDQFH
$SURFHVVRIGHYHORSLQJDJRRGUHSRUWRQVRFLDOUHVSRQVLELOLW\LVLQIOXHQFHGE\PDQ\IDFWRUVERWKH[WHUQDODQGLQWHUQDO,QWKLV
SDSHUWKHDXWKRUVDUHORRNLQJIRUWKHUHODWLRQVKLSEHWZHHQPDQDJHPHQWSUDFWLFHVDQGWKHTXDOLW\RI&65UHSRUWVLQVL[(8FRXQWULHV
7KHUHVXOWVVKRZWKDWWKHUHLVDFRUUHODWLRQEHWZHHQWKHLQGHSHQGHQWYHULILFDWLRQRI&65UHSRUWDQGWZRLQGLFDWRUVRIPDQDJHPHQW
SUDFWLFHV
‹7KH$XWKRUV3XEOLVKHGE\(OVHYLHU/WG
© 2016 The Authors. Published by Elsevier Ltd. This is an open access article under the CC BY-NC-ND license
(http://creativecommons.org/licenses/by-nc-nd/4.0/).
3HHUUHYLHZXQGHUUHVSRQVLELOLW\RIWKHRUJDQL]LQJFRPPLWWHHRI(&(
Peer-review under responsibility of the organizing committee of ECE 2016
Keywords:&65UHSURWLQJPDQDJHPHQWSUDFWLFHV(XUSHDQ8QLRQPHPEHUVWDWHVGLVFORVXUHRI&65GDWDTXDOLW\DVVHVVPHQW

,QWURGXFWLRQ

&XUUHQWEXVLQHVVHQYLURQPHQWLVFKDUDFWHUL]HGE\ODUJHFRPSOH[LW\DQGKLJKG\QDPLFVRIFKDQJHV,QRUGHUWRJDLQ
ODVWLQJFRPSHWLWLYHDGYDQWDJHFRPSDQLHVDUHWU\LQJWRXVHPRUHDQGPRUHQHZFRQFHSWVDQGPHWKRGV6RPHRIWKHP
DUH EDVHG DPRQJ RWKHUV RQ SURYLGLQJ D EDODQFH LQ WKH SURFHVV RI FUHDWLQJ YDOXH WDNLQJ LQWR DFFRXQW VRFLDO DQG
HQYLURQPHQWDO DVSHFWV $FKLHYLQJ VXFK D EDODQFH LQ WKH IXQFWLRQLQJ RI WKH RUJDQL]DWLRQ LV WKH IRXQGDWLRQ RI WKH
FRUSRUDWHVRFLDOUHVSRQVLELOLW\ &65 FRQFHSW7KH&65LVXQGHUVWRRGDVDZD\WRDFKLHYHDEDODQFHEHWZHHQWKHWKUHH
GLPHQVLRQVRIEXVLQHVVDFWLYLW\HFRQRPLFVRFLDODQGHQYLURQPHQWDO7KHLGHDLVYHU\RIWHQNQRZQDVWKH7ULSOH




&RUUHVSRQGLQJDXWKRU7HO
(PDLODGGUHVVSDWU\FMDKDEHN#SROVOSO

1877-0428 © 2016 The Authors. Published by Elsevier Ltd. This is an open access article under the CC BY-NC-ND license
(http://creativecommons.org/licenses/by-nc-nd/4.0/).
Peer-review under responsibility of the organizing committee of ECE 2016
doi:10.1016/j.sbspro.2016.05.475
116 Patrycja Hąbek and Radosław Wolniak / Procedia - Social and Behavioral Sciences 220 (2016) 115 – 123

%RWWRP/LQHDSSURDFK (ONLQJWRQ ,QRWKHUZRUGV&65VXSSRUWVVXFKVROXWLRQVLQEXVLQHVVDFWLYLWLHVWKDWDUH


VRFLDOO\ UHVSRQVLEOH HQYLURQPHQWDOO\ IULHQGO\ DQG DW WKH VDPH WLPH HFRQRPLFDOO\ YDOXDEOH *DZHá -DáRV]\ĔVND
2UáRZVNL HWDO5RN 7KHFRQFHSWRIFRUSRUDWHVRFLDOUHVSRQVLELOLW\ &65 LVEHFRPLQJRQHRIWKH
PRVW LPSRUWDQW FRQFHSW DURXQG WKH ZRUOG &LHUQD  6XMRYD )LIND  .LMHZVND  %OXV]F]   7KH
RUJDQL]DWLRQ VKRXOG V\VWHPDWLFDOO\ PDQDJH WKHLU LQIOXHQFH UHODWHG WR NH\ DUHDV RI FRUSRUDWH VRFLDO UHVSRQVLELOLW\
KXPDQULJKWVKXPDQUHVRXUFHPDQDJHPHQWWKHHQYLURQPHQWIDLURSHUDWLQJSUDFWLFHVFRQVXPHULVVXHVFRPPXQLW\
LQYROYHPHQWDQGGHYHORSPHQW DQGPRQLWRUWKHLPSDFWRIWKHRUJDQL]DWLRQZLWKLQWKHLUVSKHUHRILQWHUDFWLRQVRDVWR
PLQLPL]H WKH ULVN RI VRFLDO DQG HQYLURQPHQWDO GDPDJH DV ZHOO DV PD[LPL]H RSSRUWXQLWLHV DQG SRVLWLYH LPSDFW
*DEUXVHZLF] 
(IIHFWLYHZD\WRLPSOHPHQWWKHFRQFHSWRIVRFLDOUHVSRQVLELOLW\LQRUJDQL]DWLRQLVWRLQWHJUDWHLWVDVVXPSWLRQVZLWK
WKHPDQDJHPHQWV\VWHPLHDV\VWHPLQZKLFKGHFLVLRQVDUHWDNHQDQGLPSOHPHQWHGWRPHHWVSHFLILFWDUJHWV ,62
 2QO\VWUDWHJLFDSSURDFKDOORZWRDFKLHYHWKHEHQHILWVIURPLPSOHPHQWDWLRQRIWKH&65FRQFHSW$SDUWRIWKLV
&65VWUDWHJLFDSSURDFKLVGLVFORVLQJWKHFRPSDQ\¶VSROLF\DQGUHVXOWVDFKLHYHGLQWKLVILHOGLQDIRUPRID&65UHSRUW
&RUSRUDWH VRFLDO UHVSRQVLELOLW\ &65  UHSRUWLQJ LV WKH SUDFWLFH RI SURYLGLQJ LQIRUPDWLRQ WR H[WHUQDO DQG LQWHUQDO
VWDNHKROGHUVRQWKHHFRQRPLFHQYLURQPHQWDODQGVRFLDOUHVXOWVDFKLHYHGE\DQRUJDQL]DWLRQDWDVSHFLILHGSHULRGRI
WLPH 7HUPLQRORJ\ PRVW IUHTXHQWO\ XVHG IRU WKHVH NLQGV RI SUDFWLFHV LQ OLWHUDWXUH DQG EXVLQHVV SUDFWLFH DUH
VXVWDLQDELOLW\ UHSRUWLQJ WULSOH ERWWRP OLQH UHSRUWLQJ FRUSRUDWH UHVSRQVLELOLW\ UHSRUWLQJ HQYLURQPHQW VRFLDO DQG
JRYHUQDQFHUHSRUWLQJ .30* 7KHPDLQIXQFWLRQRI&65UHSRUWLQJSURFHVVLVWRFRPPXQLFDWHWRVWDNHKROGHUV
WKHRUJDQL]DWLRQ
VHFRQRPLFVRFLDODQGHQYLURQPHQWDOSHUIRUPDQFH$SUHUHTXLVLWHIRUREWDLQLQJWKHEHQHILWVIURPWKH
SURFHVVLVWRGHYHORSDUHSRUWRIKLJKTXDOLW\6XFKUHSRUWSUHVHQWVDFUHGLEOHSLFWXUHRIWKHFRPSDQ\¶VLPSDFWRQWKHLU
VWDNHKROGHUV LQWHUQDODQGH[WHUQDO DQGLVQRWPHUHO\WKHSXEOLFUHODWLRQV¶SURGXFWIRULPSURYLQJWKHFRPSDQ\¶VLPDJH
7KHSURFHVVRIGHYHORSLQJDQGWKHQSXEOLVKLQJWKH&65UHSRUWLVLQIOXHQFHGE\DORWRIYDULDEOHV,QWKLVSDSHUWKH
DXWKRUVZRQGHUZKHWKHUPDQDJHPHQWSUDFWLFHVKDYHDQLPSDFWRQWKHTXDOLW\RI&65UHSRUWVSXEOLVKHGLQVHOHFWHG
(XURSHDQ8QLRQFRXQWULHV

&65UHSRUWLQJ

&RPPXQLFDWLRQDERXWVRFLDOUHVSRQVLELOLW\RIDFRPSDQ\LVSRVVLEOHDPRQJRWKHUVE\GHYHORSLQJDQGSXEOLVKLQJ
&65 UHSRUWV ZKRVH SULPDU\ SXUSRVH LV WR HQKDQFH WKH WUDQVSDUHQF\ RI WKH FRPSDQ\ 'DJLOLHQH /HLWRQLHQH 
*UHQFLNRYD ,QWKHZDNHRIUHFHQWFRUSRUDWHVFDQGDOVDQGWKHGHFOLQHRISXEOLFWUXVWFRPSDQLHVDUHUHTXLUHGWR
EHPRUHWUDQVSDUHQWDQGWRGLVFORVHLWVEXVLQHVVDFWLYLWLHVLQILQDQFLDODQGVRFLDOGLPHQVLRQ$JRRG&65UHSRUWVKRXOG
UHIOHFWWKHRYHUDOOVWUDWHJ\DQGREMHFWLYHVRIWKHFRPSDQ\DGGUHVVLVVXHVDQGWRSLFVWKDWDUHUHOHYDQWWRWKHFRPSDQ\
DQGLWVVWDNHKROGHUVDQGSURYLGHLQIRUPDWLRQDERXWLWVUHVXOWVQRWRPLWWLQJWKHXQFRPIRUWDEOHWRSLFV .30* 
&65 UHSRUW FDQ EH DYDLODEOH LQ KDUG FRS\ RU 3') IRUPDW RU DQ\ RWKHU RQOLQH YHUVLRQ YLD WKH FRPSDQ\
V ZHEVLWH
&XUUHQWO\OHDGLQJFRPSDQLHVDUHWU\LQJWRLQWHJUDWHHQYLURQPHQWDOVRFLDODQGILQDQFLDOGDWDLQPDQ\GLIIHUHQWZD\V
ZKLFK UHVXOWV LQ GLYHUVLW\ RI FRPELQDWLRQV DQG IRUPDWV HJ SDSHU YHUVLRQ 3') RU +70/  DV ZHOO DV LQ WKH
GHYHORSPHQWRIQHZIRUPV1RZDGD\VZHFDQGLVWLQJXLVKWKHIROORZLQJYDULHWLHVRIWKLVW\SHRISXEOLFDWLRQ

x $VHSDUDWH&65UHSRUW6RPHFRPSDQLHVKDYHEHJXQWRSXEOLVK&65UHSRUWVLQDGGLWLRQWRWKHILQDQFLDOUHSRUW
7KHUHSRUWRIWKLVNLQGLVDVHSDUDWHSXEOLFDWLRQZKLFKVLPXOWDQHRXVO\SURYLGHVLQIRUPDWLRQRQDFWLYLWLHVDQG
UHVXOWVRIWKHFRPSDQ\LQHQYLURQPHQWDOVRFLDODQGHFRQRPLFGLPHQVLRQ
x 7KHH[SDQGHGDQQXDOUHSRUW6RPHFRPSDQLHVFUHDWHDQDGGLWLRQDOFKDSWHULQDQQXDOUHSRUWZKLFKLVGHGLFDWHGWR
FRUSRUDWHVRFLDOUHVSRQVLELOLW\LVVXHV
x 6HYHUDOGLIIHUHQWVHSDUDWHUHSRUWV5DWKHUWKDQGHYHORSDVHSDUDWH&65UHSRUWRULQFOXGHQRQILQDQFLDOGDWDLQWKH
ILQDQFLDOUHSRUWVRPHFRPSDQLHVGHFLGHGWRSXEOLVKDVHULHVRIGLIIHUHQWVHSDUDWHUHSRUWV HJHQYLURQPHQWDO
UHSRUWVRFLDOUHSRUWFRUSRUDWHJRYHUQDQFHUHSRUWHWF (DFKRIWKHVHUHSRUWVUHIHUVWRDVSHFLILFDVSHFWDQGLV
GHGLFDWHGWRDQRWKHUJURXSRIVWDNHKROGHUV
x ,QWHJUDWHGUHSRUW6RPHFRPSDQLHVGHFLGHWRGHYHORSDVLQJOHUHSRUWWKDWFRPELQHVILQDQFLDOGDWDIURPWKHDQQXDO
UHSRUWDQGQRQILQDQFLDOGDWD HQYLURQPHQWDOVRFLDO ZKLFKFDQEHIRXQGLQWKHVHSDUDWH&65UHSRUWV7KLVNLQG
RIUHSRUWLQJPHDQVUHSRUWLQJRIILQDQFLDODQGQRQILQDQFLDOGDWDLQDZD\WKDWUHIOHFWVWKHLUPXWXDOLQIOXHQFH
(FFOHV.U]XV 5LERW 
Patrycja Hąbek and Radosław Wolniak / Procedia - Social and Behavioral Sciences 220 (2016) 115 – 123 117

7KHRYHUDOOQXPEHURI&65UHSRUWVFRQWLQXHVWRLQFUHDVH\HDURQ\HDU2QO\DIHZ\HDUVDJRFRUSRUDWHUHVSRQVLELOLW\
UHSRUWLQJZDVUHJDUGHGDVDUDWKHUQLFKHDFWLYLW\ZKLFKZDVRQO\SUDFWLFHGE\DIHZFRPSDQLHVLQDIHZVHOHFWVHFWRUV
±EXWLW¶VQRZDPDLQVWUHDPEXVLQHVVIRFXVDFURVVDOOVHFWRUVDQGVL]HVRIFRPSDQ\(XURSHLVWKHOHDGHULQWKLVNLQG
RIUHSRUWLQJDQGDURXQGKDOIRIDOO&65UHSRUWVSXEOLVKHGDQQXDOO\DUHIURP(XURSHDQRUJDQL]DWLRQV%H\RQG(XURSH
1RUWK $PHULFD DQG $VLD DUH SURGXFLQJ FRPSDUDEOH YROXPHV RI DQQXDO FRUSRUDWH UHVSRQVLELOLW\ UHSRUWV CR
Perspectives 2013. Global CR reporting trend and stakeholder views 
7KHGHVLJQDQGLPSOHPHQWDWLRQRID&65UHSRUWLQJLVDPDMRUFKDOOHQJHEHFDXVHWKLVNLQGRIUHSRUWLQJQHHGWRIXOILO
WKHUHTXLUHPHQWVRIPDQ\GLIIHUHQWLQWHUQDODQGH[WHUQDOVWDNHKROGHUJURXSVVXFKDVHPSOR\HHVVXSSO\FKDLQSDUWQHUV
UHJXODWRU\ERGLHVFRQVXPHUVDQGWKHJHQHUDOSXEOLF (O*D\DU )ULW] 6XSSRUWLVSURYLGHGE\DQXPEHURI
VWDQGDUGVDQGJXLGHOLQHVRQVXVWDLQDELOLW\UHSRUWLQJ7KHVHLQFOXGHFULWHULDDVJXLGDQFHIRUPDQDJHUVZKRVHHNWRPHHW
WKH H[SHFWDWLRQV RI WKHLU FRPSDQLHV¶ VWDNHKROGHUV 'DXE   :KLOH VXVWDLQDELOLW\ UHSRUWLQJ KDV LQFUHDVHG
WKURXJKRXWWKHZRUOGWKLVJURZWKKDVQRWRFFXUUHGDWWKHVDPHSDFHRUWRWKHVDPHH[WHQWLQDOOUHJLRQV,QVRPH
FRXQWULHV &65 UHSRUWLQJ LV PDQGDWRU\ IRU FHUWDLQ JURXSV RI FRPSDQLHV LQ RWKHU QRW Measuring Upࣟ: A Study on
Corporate Sustainability Reporting in Canada 7KHUHJXODWRU\UHTXLUHPHQWVDOVRGLIIHUIURPFRXQWU\WRFRXQWU\
$ODYL$OEDUHGD/R]DQR  <VD   $OO WKHVH IDFWRUV PD\ DIIHFW WKH TXDOLW\ RISXEOLVKHG UHSRUWV,W LV
LQWHUHVWLQJLILQWHUQDOIDFWRUVVXFKDVWKHDWWLWXGHRIPDQDJHUVVRFLDOUHVSRQVLELOLW\RIEXVLQHVVOHDGHUVWKHLUDSSURDFK
WRKHDOWKVDIHW\ HQYLURQPHQWDOLVVXHVHWKLFDOSUDFWLFHVFDQDIIHFWWKHTXDOLW\RI&65UHSRUWV"7KHUHVHDUFKUHVXOWV
SUHVHQWHGLQWKLVSDSHUDUHWU\LQJWRDQVZHUWKLVTXHVWLRQ

0HWKRGRORJ\

7RILQGRXWLIWKHUHLVDUHODWLRQVKLSEHWZHHQPDQDJHPHQWSUDFWLFHVDQGTXDOLW\RI&65UHSRUWVLWLVQHFHVVDU\WR
GHVFULEHILUVWWKHLQGLFDWRUVRIPDQDJHPHQWSUDFWLFHVDQGWKHQWKHPHWKRGRORJ\RITXDOLW\DVVHVVPHQWRI&65UHSRUWV
7KHPDQDJHPHQWSUDFWLFHVLQGLFDWRUVZHUHREWDLQHGIURPVXUYH\GDWDXVHGLQWKH,0':RUOG&RPSHWLWLYHQHVV
<HDUERRN  ,0'   (DFK \HDU H[HFXWLYH RSLQLRQ VXUYH\ LV FRQGXFWHG WR FRPSOHPHQW WKH VWDWLVWLFV GDWD
UHTXLUHGWRDFFRPSOLVKWKH,0':RUOG&RPSHWLWLYHQHVV<HDUERRN :&< 7KHKDUGGDWDDQGVXUYH\GDWDDUHXVHGWR
FDOFXODWHWKHRYHUDOOUDQNLQJRIFRPSHWLWLYHQHVVRIQDWLRQV7KHVXUYH\UHVSRQVHVUHIOHFWSUHVHQWDQGIXWXUHSHUFHSWLRQV
RI FRPSHWLWLYHQHVV E\ EXVLQHVV H[HFXWLYHV ZKR DUH GHDOLQJ ZLWK LQWHUQDWLRQDO EXVLQHVV VLWXDWLRQV 7KH H[HFXWLYH
RSLQLRQVXUYH\LVVHQWWRH[HFXWLYHVLQWRSDQGPLGGOHPDQDJHPHQWLQDOORIWKHHFRQRPLHVFRYHUHGE\WKH:&<7KH
UHVSRQGHQWVDUHDVNHGWRHYDOXDWHWKHSUHVHQWDQGH[SHFWHGFRPSHWLWLYHQHVVFRQGLWLRQVRIWKHHFRQRP\LQZKLFKWKH\
ZRUN DQG KDYH UHVLGHG GXULQJ WKH SDVW \HDU 7KH UHVSRQGHQWV DVVHVV WKH FRPSHWLWLYHQHVV LVVXHV E\ DQVZHULQJ WKH
TXHVWLRQVRQDVFDOHRIWR7KHDYHUDJHYDOXHIRUHDFKHFRQRP\LVWKHQFDOFXODWHGDQGFRQYHUWHGLQWRDWR
VFDOH 7KH PHWKRGRORJ\ RI WKH :&< WKXV GLYLGHV WKH QDWLRQDO HQYLURQPHQW LQWR IRXU PDLQ IDFWRUV (FRQRPLF
3HUIRUPDQFH *RYHUQPHQW (IILFLHQF\ %XVLQHVV (IILFLHQF\ DQG ,QIUDVWUXFWXUH 0DQDJHPHQW SUDFWLFHV LQGLFDWRUV
ZKLFKDUHXVHGLQIXUWKHUDQDO\VLVLQWKLVSDSHUDUHDPRQJWKH%XVLQHVV(IILFLHQF\IDFWRUV
7KHDVVHVVPHQWRIWKHTXDOLW\RI&65UHSRUWVZDVFRQGXFWHGXVLQJDQDVVHVVPHQWWRROVSHFLDOO\FUHDWHGIRUWKDW
SXUSRVH +ąEHN E  ,Q WKH VWXG\ WKH TXDOLW\ RI &65 UHSRUWV LV XQGHUVWDQG DV WKH TXDOLW\ RI WKH LQIRUPDWLRQ
SURYLGHG LQ WKHVH W\SHV RI UHSRUWV 7KH TXDOLW\ RI LQIRUPDWLRQ ZDV GHILQHG DV WKH UHOHYDQFH DQG FUHGLELOLW\ RI WKH
LQIRUPDWLRQ,QWKHDQDO\VLVLWZDVXVHGYDULDEOHV

x 56XVWDLQDELOLW\VWUDWHJ\
x 5.H\VWDNHKROGHUV
x 57DUJHWV
x 57UHQGVRYHUWLPH
x 53HUIRUPDQFHLQGLFDWRUVPDUNHWSODFH
x 53HUIRUPDQFHLQGLFDWRUVZRUNSODFH
x 53HUIRUPDQFHLQGLFDWRUVHQYLURQPHQW
x 53HUIRUPDQFHLQGLFDWRUVFRPPXQLW\
x 5,PSURYHPHQWDFWLRQV
x 5,QWHJUDWLRQZLWKEXVLQHVVSURFHVVHV
118 Patrycja Hąbek and Radosław Wolniak / Procedia - Social and Behavioral Sciences 220 (2016) 115 – 123

x 5([HFXWLYHVXPPDU\
x &5HDGDELOLW\
x &%DVLFUHSRUWLQJSULQFLSOHV
x &4XDOLW\RIGDWD
x &6WDNHKROGHUGLDORJXHRXWFRPHV
x &)HHGEDFN
x &,QGHSHQGHQWYHULILFDWLRQ

7KH ILUVW  YDULDEOHV FRQWDLQ LVVXHV DVVRFLDWHG ZLWK UHOHYDQFH RI LQIRUPDWLRQ DQG WKH ODVW VL[ FRQFHUQV WKH
FUHGLELOLW\RILQIRUPDWLRQ,QWKHDVVHVVPHQWSURFHVVZHXVHGILYHSRLQWVFDOHIURPWR=HURSRLQWZDVJLYHQZKHQ
QRPHQWLRQRIVSHFLILFSUREOHPZDVLQWKHDQDO\VHGUHSRUW2QHSRLQWZKHQWKHUHZDVDOLWWOHLQIRUPDWLRQWZRSRLQWV
ZKHQPRVWLPSRUWDQWDVSHFWVZKHUHLQFOXGHGLQWKHUHSRUWWKUHHSRLQWVZKHUHUHSRUWFRQWDLQHGGHWDLOHGLQIRUPDWLRQ
DERXWWKHLVVXH)RXUSRLQWVZHUHJUDQWHGIRUWKHFDVHRIEHVWSUDFWLFHVLQWKHVSHFLILHGILHOG2QEDVLVRIWKHVHYDULDEOHV
WZRLQGLFDWRUVZHUHFDOFXODWHGUHOHYDQFHRILQIRUPDWLRQLQGLFDWRU 5 DQGFUHGLELOLW\RILQIRUPDWLRQLQGLFDWRU & 
)LQDOO\WKHDJJUHJDWHLQGLFDWRURITXDOLW\RI&65UHSRUWV 4 ZDVFDOFXODWHGZKLFKLVWKHDULWKPHWLFPHDQRIWKH5
DQG&LQGLFDWRUV
7KHTXDOLW\DVVHVVPHQWRI&65UHSRUWVZDVFRQGXFWHGRQUHSRUWVSXEOLVKHGLQDQGREWDLQHGIURPUHOHYDQW
RQOLQHGLUHFWRU\RIWKRVHUHSRUWV±FRUSRUDWHUHJLVWHUFRP +ąEHN :ROQLDN 7KHVWXG\LQFOXGHGVHSDUDWH&65
UHSRUWVDQQXDOUHSRUWVZLWK&65VHFWLRQVDQGLQWHJUDWHGUHSRUWV ILQDQFLDODQGQRQILQDQFLDOLQIRUPDWLRQFRQWDLQHGLQ
D VLQJOH GRFXPHQW ZKLFK VKRZV WKHLU PXWXDO LPSDFW  7KH UHVHDUFK DFFRUGLQJ WR WKH DFFRPSOLVKHG SURMHFW 
FRQFHQWUDWHGRQ&65UHSRUWVIURPVL[(XURSHDQ8QLRQPHPEHUVWDWHV'HQPDUN)UDQFH3RODQG6ZHGHQ8QLWHG
.LQJGRP DQG WKH 1HWKHUODQGV 7KH DXWKRUV KDYH FKRVHQ WKRVH (8 FRXQWULHV ZKLFK KDYH GHYHORSHG DGGLWLRQDO
PDQGDWRU\UHTXLUHPHQWV IRUFHUWDLQJURXSVRIFRPSDQLHV UHODWLQJWR&65GDWDGLVFORVXUH3RODQGSDUWLFLSDWHGLQWKH
VWXG\DVWKHRQO\FRXQWU\ZKHUHDGGLWLRQDOPDQGDWRU\UHTXLUHPHQWVJRLQJEH\RQGWKRVHDULVLQJIURPWKHWUDQVSRVLWLRQ
RI WKH (XURSHDQ 0RGHUQL]DWLRQ 'LUHFWLYH KDYH QRW \HW EHHQ LPSOHPHQWHG 7KH FULWHULD IRU FRXQWU\ VHOHFWLRQ DOVR
FRYHUHGDORQJHUWLPHSHULRGWKDQ3RODQG¶VH[SHULHQFHLQWKHLPSOHPHQWDWLRQRIWKH&65FRQFHSW,QWKHVWXG\ZH
LQFOXGHGDOORIWKH&65UHSRUWVSXEOLVKHGLQIRUPWKHVHOHFWHGPHPEHUVWDWHVDQGFROOHFWHGLQWKHRQOLQHGLUHFWRU\
2QWKHEDVLVRISUHOLPLQDU\DQDO\VLVWRWKHDVVHVVPHQWLWZDVDGPLWWHGIROORZLQJQXPEHUVRIUHSRUWV

x 'HQPDUN±
x )UDQFH±
x 3RODQG±
x 6ZHGHQ±
x 8QLWHG.LQJGRP±
x 7KH1HWKHUODQGV±

7KHWRWDOQXPEHURI&65UHSRUWVHYDOXDWHGLQWKHVWXG\ZDV
7RFKHFNWKHUHODWLRQVKLSVEHWZHHQPDQDJHPHQWSUDFWLFHVDQGTXDOLW\RI&65UHSRUWV6SHDUPDQ¶VUDQNFRUUHODWLRQ
FRHIILFLHQWZDVXVHG GXHWRWKHIDFWWKDWWKHWHVWHGYDULDEOHVKDGDUDQNHGFKDUDFWHUZKLFKZDVDOORFDWHGGXULQJWKH
WHVWLQJ $QDO\VLVZHUHFRQGXFWHGDWWKHOHYHORIVWDWLVWLFDOVLJQLILFDQFHRIĮ 7REHWWHULOOXVWUDWHWKHDQDO\VHG
SKHQRPHQDDQGWKHUHODWLRQVKLSEHWZHHQWKHPLWZDVDOVRXVHGDVFDWWHUSORW

5HODWLRQEHWZHHQPDQDJHULDOSUDFWLFHVDQGTXDOLW\RI&65UHSRUWV5HVXOWV

$OO VXELQGLFDWRUV RI TXDOLW\ RI &65 UHSRUWV IURP FRXQWULHV VHOHFWHG IRU WKH VWXG\ 3RODQG 6ZHGHQ 'HQPDUN
8QLWHG.LQJGRP)UDQFHDQG7KH1HWKHUODQGV DUHSUHVHQWHGLQWDEOH7KHQXPEHULQWKHSDUHQWKHVLVLQGLFDWHVWKH
QXPEHURI&65UHSRUWVIURPSDUWLFXODUFRXQWU\DQDO\VHGLQWKHUHVHDUFK
 
Patrycja Hąbek and Radosław Wolniak / Procedia - Social and Behavioral Sciences 220 (2016) 115 – 123 119

7DEOH6XELQGLFDWRUVRITXDOLW\RI&65UHSRUWVIRUVHOHFWHGFRXQWULHV

6XE,QGLFDWRUV 3RODQG 6ZHGHQ 'HQPDUN 8QLWHG )UDQFH 7KH


1   1   1   .LQJGRP 1   1HWKHUODQGV
1   1  
5      
5      
5      
5      
5      
5      
5      
5      
5      
5      
5      
&      
&      
&      
&      
&      
&      
5      
&      
4      

7KHUHVXOWVVKRZWKDWWKHKLJKHVWOHYHORITXDOLW\LQGLFDWRULVUHSUHVHQWHGE\UHSRUWVIURP)UDQFH±DQGWKH
1HWKHUODQGV±ZKLOHWKHORZHVWOHYHOLVUHSUHVHQWHGE\UHSRUWVIURP8QLWHG.LQJGRP± 
7KHLQGLFDWRUVRIPDQDJHPHQWSUDFWLFHV 03 DUHSUHVHQWHGLQWDEOH7KHLQGLFDWRUVDUHFROOHFWHGIRUWKHVDPH
FRXQWULHV DV LQ WKH FDVH RI TXDOLW\ RI &65 UHSRUWV 7R IXUWKHU DQDO\VLV LW ZDV XVHG WKH LQGLFDWRUV RI PDQDJHPHQW
SUDFWLFHVZKLFKUHODWHVWR

x 03±DGDSWDELOLW\RIFRPSDQLHV DGDSWDELOLW\RIFRPSDQLHVWRPDUNHWFKDQJHVLVKLJKRUORZ 
x 03±HWKLFDOSUDFWLFHV HWKLFDOSUDFWLFHVDUHLPSOHPHQWHGLQFRPSDQLHVRUDUHQRWLPSOHPHQWHGLQFRPSDQLHV 
x 03±FUHGLELOLW\RIPDQDJHUV FUHGLELOLW\RIPDQDJHUVLQVRFLHW\LVVWURQJRUZHDN 
x 03±FRUSRUDWHERDUGV FRUSRUDWHERDUGVGRVXSHUYLVHWKHPDQDJHPHQWRIFRPSDQLHVHIIHFWLYHO\RUGRQRW
VXSHUYLVHWKHPDQDJHPHQWRIFRPSDQLHVHIIHFWLYHO\ 
x 03±DXGLWLQJDQGDFFRXQWLQJSUDFWLFHV DXGLWLQJDQGDFFRXQWLQJSUDFWLFHVDUHDGHTXDWHO\LPSOHPHQWHGLQ
EXVLQHVVRUDUHQRWDGHTXDWHO\LPSOHPHQWHGLQEXVLQHVV 
x 03±FXVWRPHUVDWLVIDFWLRQ FXVWRPHUVDWLVIDFWLRQLVHPSKDVL]HGLQFRPSDQLHVRULVQRWHPSKDVL]HGLQ
FRPSDQLHV 
x 03±HQWUHSUHQHXUVKLS HQWUHSUHQHXUVKLSRIPDQDJHUVLVZLGHVSUHDGLQEXVLQHVVRULVQRWZLGHVSUHDGLQ
EXVLQHVV 
x 03±VRFLDOUHVSRQVLELOLW\ VRFLDOUHVSRQVLELOLW\RIEXVLQHVVOHDGHUVLVKLJKRUORZ 
x 03±KHDOWKVDIHW\ HQYLURQPHQWDOFRQFHUQV KHDOWKVDIHW\ HQYLURQPHQWDOFRQFHUQVDUHDGHTXDWHO\
DGGUHVVHGE\PDQDJHPHQWRUDUHQRWDGHTXDWHO\DGGUHVVHGE\PDQDJHPHQW 
120 Patrycja Hąbek and Radosław Wolniak / Procedia - Social and Behavioral Sciences 220 (2016) 115 – 123

7KHPRVWLPSRUWDQWLQGLFDWRUVRIPDQDJHPHQWSUDFWLFHVEHDULQJLQPLQGWKHVXEMHFWRIWKLVSDSHUVHHPWREHWKRVH
UHODWLQJWRHWKLFDOSUDFWLFHV 03 FUHGLELOLW\RIPDQDJHUV 03 DXGLWLQJDQGDFFRXQWLQJSUDFWLFHV 03 VRFLDO
UHVSRQVLELOLW\ 03 DQGKHDOWKVDIHW\ HQYLURQPHQWDOFRQFHUQV 03 $QDO\]LQJGDWDLQWDEOHWKHFDVHRI)UDQFH
QHHGVFRQVLGHUDWLRQ7KHFRXQWU\KDVJDLQHGLQDVVHVVPHQWRIWKHTXDOLW\RI&65UHSRUWVWKHKLJKHVWOHYHORIVFRUHV
ZKLOHLQGLFDWRUVUHODWHGWRPDQDJHPHQWSUDFWLFHVIRUWKLVFRXQWU\DUHUHODWLYHO\ORZDVVHVVHG7DNLQJLQWRDFFRXQWWKH
)UHQFKJRYHUQPHQW
VSROLF\LQWKHILHOGRI&65UHSRUWLQJ +ąEHN :ROQLDN WKHELJJHVWDPD]HPHQWLVWKH
OHYHORIWKH03LQGLFDWRUZKLFKFRQFHUQVKHDOWKVDIHW\ HQYLURQPHQWDOLVVXHV3HUKDSVLQVSLWHRIKLJKVWDQGDUGV
LPSOHPHQWHGLQ)UDQFH :ROQLDN +ąEHN:ROQLDN VHOIHVWHHPRIWKHPDQDJHUVLVYHU\ULJRURXVDQG
WKH\DUHDZDUHWKDWZKDWWKH\KDYHDOUHDG\GRQHLVVWLOOQRWHQRXJKIRUDFKLHYLQJVXVWDLQDELOLW\

7DEOH,QGLFDWRUVRIPDQDJHPHQWSUDFWLFHVIRUVHOHFWHGFRXQWULHV

,QGLFDWRUV 3RODQG 6ZHGHQ 'HQPDUN 8QLWHG )UDQFH 7KH


.LQJGRP 1HWKHUODQGV
   
03      
03      
03      
03      
03      
03      
03      
03      
03      
6RXUFHEDVHGRQ ,0' 
$QRWKHU H[SODQDWLRQ PD\ EH WKDW ZKDW LV GLVFORVHG LQ WKH &65 UHSRUWV GR QRW UHIOHFW WKH UHDO SUDFWLFHV RI WKH
UHSRUWLQJFRPSDQLHV
7KHFRUUHODWLRQVEHWZHHQLQGLFDWRUVRITXDOLW\RI&65UHSRUWVDQGPDQDJHPHQWSUDFWLFHVDUHSUHVHQWHGLQWKHWDEOH
7KHFRUUHODWLRQVZKLFKDUHVWDWLVWLFDOO\VLJQLILFDQWDWWKHVLJQLILFDQFHOHYHORIĮ ZHUHEROGHGLQWKHWDEOH7KH
VWDWLVWLFDOO\ LPSRUWDQW FRUUHODWLRQV DUH EHWZHHQ WKH LQGLFDWRU RI LQGHSHQGHQW YHULILFDWLRQ RI &65 UHSRUWV DQG WZR
PDQDJHPHQWSUDFWLFHVYDULDEOHVHWKLFDOSUDFWLFHVDQGFUHGLELOLW\RIPDQDJHUV

7DEOH&RUUHODWLRQEHWZHHQLQGLFDWRUVFRQVWLWXWLQJWKHTXDOLW\RI&65UHSRUWVDQGPDQDJHPHQWSUDFWLFHVLQGLFDWRUV

 03 03 03 03 03 03 03 03 03

5 í í í í í  í í í
5 í í í í í  í í í
5 í í í í í í í í í
5 í   í í í í í í
5 í í í í í í í í í
5 í   í í í í í í
5 í  í í í í í í í
5 í í í í í í í í í
5 í í í í í í í í í
5  í í     í 
5 í í í í í í í í í
& í   í  í   í
Patrycja Hąbek and Radosław Wolniak / Procedia - Social and Behavioral Sciences 220 (2016) 115 – 123 121

&  í í í í  í í í
& í   í í í í í í
& í í í í í  í í í
&  í í í í  í í 
&      í   
5 í   í í í í í í
& í   í í    í
4 í   í í í í í í


,QFRXQWULHVZKHUHKLJKHWKLFDOSUDFWLFHVDUHLPSOHPHQWHGDQGZKHUHFUHGLELOLW\RIPDQDJHUVLQVRFLHW\LVVWURQJ
RUJDQL]DWLRQVPRUHRIWHQXVHLQGHSHQGHQWYHULILFDWLRQRI&65UHSRUWV,WVHHPVWKDWWKLVUHODWLRQVKLSFDQZRUNVERWK
ZD\VDQGLQGHSHQGHQWYHULILFDWLRQRI&65UHSRUWHQVXUHVWKHFUHGLELOLW\RIHWKLFDODQG&65SUDFWLFHVXQGHUWDNHQE\
WKHPDQDJHUV8QIRUWXQDWHO\WKLVNLQGRIFRQILUPDWLRQRIWKHFUHGLELOLW\RI&65UHSRUWVLVQRWDSRSXODUSUDFWLFHDPRQJ
UHSRUWHUVRI&65GDWD2QO\RIWKHVWXGLHGUHSRUWV +ąEHND FRQWDLQHGDQLQIRUPDWLRQWKDWWKHGLVFORVHG
GDWDZDVH[WHUQDOO\YHULILHG$GGLWLRQDOO\QRWDOORIWKHVHUHSRUWVFRQWDLQDQDGHTXDWHDVVXUDQFHVWDWHPHQWZKLFKZDV
UHIOHFWHGLQWKHORZOHYHORIWKHVFRUHREWDLQHGE\WKH&FULWHULRQLQTXDOLW\DVVHVVPHQW 
,W¶VLQWHUHVWLQJWRVHHRQHRIWKRVHUHODWLRQVRQWKHVFDWWHUSORW,QWKHILJXUHWKHUHLVSUHVHQWHGWKHUHODWLRQVKLS
EHWZHHQWKHLQGHSHQGHQWYHULILFDWLRQRI&65UHSRUWVDQGFUHGLELOLW\RIPDQDJHUV2QWKHEDVLVRIWKHSORWZHFDQ
GLVWLQJXLVKWKUHHJURXSVRIFRXQWULHV

x ORZFUHGLELOLW\RIPDQDJHUVFRQQHFWHGZLWKYHU\VPDOOQXPEHURIRUJDQL]DWLRQXVLQJH[WHUQDOYHULILFDWLRQRI&65
UHSRUWV
x PHGLXPFUHGLELOLW\RIPDQDJHUVFRQQHFWHGZLWKPHGLXPQXPEHURIRUJDQL]DWLRQXVLQJH[WHUQDOYHULILFDWLRQRI
&65UHSRUWV
x KLJKFUHGLELOLW\RIPDQDJHUVFRQQHFWHGZLWKKLJKQXPEHURIRUJDQL]DWLRQXVLQJH[WHUQDOYHULILFDWLRQRI&65
UHSRUWV



)LJ7KHUHODWLRQVKLSEHWZHHQLQGHSHQGHQWYHULILFDWLRQRIWKH&65UHSRUWVDQGFUHGLELOLW\RIPDQDJHUV

,WLVVKRXOGEHQRWHGKHUHWKDWWKHUHVXOWVREWDLQHGLQWKHVWXG\VKRXOGEHDGGLWLRQDOO\DQDO\]HGWDNLQJLQWRDFFRXQW
JRYHUQPHQW SROLF\ LQ WKH ILHOG ZKLFK GLIIHUV IURP FRXQWU\ WR FRXQWU\ ,Q VRPH FRXQWULHV IRU FHUWDLQ JURXSV RI
122 Patrycja Hąbek and Radosław Wolniak / Procedia - Social and Behavioral Sciences 220 (2016) 115 – 123

FRPSDQLHVWKHUHLVDQREOLJDWLRQWRUHSRUW&65GDWD,QRWKHUFRXQWULHVUHJXODWLRQVDSSO\WRPDQGDWRU\LQGHSHQGHQW
YHULILFDWLRQRIWKH&65UHSRUWRUHYHQWRLWVSUHSDUDWLRQLQDFFRUGDQFHZLWKLQWHUQDWLRQDOJXLGHOLQHVLQWKLVUHJDUG
6XFKDSROLF\ZHFDQILQGIRUH[DPSOHLQ6ZHGHQ +ąEHN :ROQLDN ZKHUHIURPWKH-DQXDU\DOOVWDWH
RZQHG HQWLWLHV DUH UHTXLUHG WR SUHVHQW DQ DQQXDO VXVWDLQDELOLW\ UHSRUW EDVHG RQ WKH *OREDO 5HSRUWLQJ ,QLWLDWLYH
*XLGHOLQHV

&RQFOXVLRQV

7KHTXDOLW\RI&65UHSRUWVLVDIIHFWHGE\PDQ\YDULDEOHV7KHIDFWRUVWKDWLQIOXHQFHWKHTXDOLW\RIWKHUHSRUWPD\
EHUHODWHGZLWKH[WHUQDODVZHOODVLQWHUQDODVSHFWVRIUXQQLQJWKHEXVLQHVVHJJRYHUQPHQWSROLF\RURUJDQL]DWLRQDO
FXOWXUH :H PXVW EHDU LQ PLQG WKDW ZKHQ DVVHVVLQJ WKH TXDOLW\ RI &65 UHSRUWV ZH DVVHVV WKH TXDOLW\ RI GLVFORVHG
LQIRUPDWLRQDQGQRWWKH&65SHUIRUPDQFHRIWKHUHSRUWHUV7KHUHDUHWZRGLIIHUHQWPDWWHUV7KH&65UHSRUWZLOOEH
RQO\YDOXDEOHZKHQLWFRQWDLQVDWUXHSLFWXUHRIWKHFRPSDQ\¶VUHVXOWVDQGSUDFWLFHV7KHUHIRUHTXDOLW\DVVHVVPHQWRI
&65 UHSRUWV FRQVLVWV RI D QXPEHU RI FULWHULRQ DQG RQH RI WKHP LV LQGHSHQGHQW YHULILFDWLRQ ([WHUQDO LQGHSHQGHQW
YHULILFDWLRQRIGDWDGLVFORVHGLQ&65UHSRUWHQVXUHVWKHFUHGLELOLW\RIWKHVWDWHPHQW7KHUHVXOWVRIWKHUHVHDUFKVKRZ
WKDWVWDWLVWLFDOO\VLJQLILFDQWFRUUHODWLRQVDUHEHWZHHQLQGHSHQGHQWYHULILFDWLRQRI&65UHSRUWVDQGWZRYDULDEOHVRI
PDQDJHPHQW SUDFWLFHV HWKLFDO SUDFWLFHV DQG FUHGLELOLW\ RI PDQDJHUV ,Q FRXQWULHV ZKHUH KLJK HWKLFDO SUDFWLFHV DUH
LPSOHPHQWHG DQG ZKHUH FUHGLELOLW\ RI PDQDJHUV LQ VRFLHW\ LV VWURQJ RUJDQL]DWLRQV PRUH RIWHQ XVH LQGHSHQGHQW
YHULILFDWLRQRI&65UHSRUWV,WVHHPVWKDWERWKYDULDEOHVPD\LQIOXHQFHHDFKRWKHU([WHUQDOYHULILFDWLRQRIUHSRUWV
LQFUHDVHVFUHGLELOLW\RIPDQDJHUVLQVRFLHW\DQGHWKLFDOSUDFWLFHVGHVFULEHGLQWKH&65UHSRUWV6XPPDUL]LQJLQRUGHU
WRGHYHORSKLJKTXDOLW\&65UHSRUWDQGWREHFRPHPRUHFUHGLEOHWRVWDNHKROGHUVPDQDJHUVVKRXOGXVHDQLQGHSHQGHQW
ERG\WRYHULI\WKHLQIRUPDWLRQGLVFORVHGLQWKHVHUHSRUWV

$FNQRZOHGJHPHQWV

7KLVSXEOLFDWLRQKDVEHHQSUHSDUHGXQGHUWKHSURMHFWIXQGHGE\WKH1DWLRQDO6FLHQFH&HQWUH3RODQGDZDUGHGRQ
WKHEDVLVRIDGHFLVLRQQXPEHU'(&%+6

5HIHUHQFHV

$ODYL+  ,QWHUQDWLRQDO3ULYDWH5HJXODWLRQDQG&RUSRUDWH6RFLDO5HVSRQVLELOLW\,Q,8EUHåLRYi'/DQþDULþ ,.RãLþLDURYi (GV 


Proceedings from international scientific conference Corporate Social Responsibility and Human Resource Management in V4 Countries
SS± 1LWUD5HWULHYHGIURPKWWSVSXIHPXQLDJVNIHP,6&GDWDSURFHHGLQJVBLVFSGI
$OEDUHGD//R]DQR-0 <VD7  3XEOLF3ROLFLHVRQ&RUSRUDWH6RFLDO5HVSRQVDELOLW\7KH5ROHRI*RYHUQPHQWVLQ(XURSHJournal
of Business Ethics  ±
&LHUQD+ 6XMRYD(  3DUDOOHOV%HWZHHQ&RUSRUDWH6RFLDO5HVSRQVLELOLW\DQGWKH()40([FHOOHQFH0RGHOMM ScienceOctober
±
CR Perspectives 2013. Global CR reporting trend and stakeholder views  
'DJLOLHQH//HLWRQLHQH6 *UHQFLNRYD$  ,QFUHDVLQJ%XVLQHVV7UDQVSDUHQF\E\&RUSRUDWH6RFLDO5HSRUWLQJ'HYHORSPHQWDQG
3UREOHPVLQ/LWKXDQLDEngineering Economics25  ±KWWSGRLRUJMHH
'DXE&+  $VVHVVLQJWKHTXDOLW\RIVXVWDLQDELOLW\UHSRUWLQJDQDOWHUQDWLYHPHWKRGRORJLFDODSSURDFKJournal of Cleaner Production
15  ±KWWSGRLRUJMMFOHSUR
(FFOHV5*.U]XV03 5LERW6  0HDQLQJDQG0RPHQWXPLQWKH,QWHJUDWHG5HSRUWLQJ0RYHPHQWJournal of Applied Corporate
Finance27  ±5HWULHYHGIURPKWWSZZZKEVHGXIDFXOW\3DJHVLWHPDVS["QXP 
(O*D\DU2) )ULW]%  (QYLURQPHQWDO0DQDJHPHQW,QIRUPDWLRQ6\VWHPV (0,6 IRU6XVWDLQDEOH'HYHORSPHQW$&RQFHSWXDO
2YHUYLHZCommunications of the Association for Information Systems17  5HWULHYHGIURP
KWWSDLVHODLVQHWRUJFJLYLHZFRQWHQWFJL"DUWLFOH  FRQWH[W FDLV
(ONLQJWRQ-  Cannibals with Forks: Triple Bottom Line of 21st Century Business&DSVWRQH3XEOLVKLQJ/WG5HWULHYHGIURP
KWWSZZZDPD]RQFRP&DQQLEDOV)RUNV7ULSOH&HQWXU\%XVLQHVVGS
)LIND06  &RUSRUDWH5HVSRQVLELOLW\5HSRUWLQJDQGLWV'HWHUPLQDQWVLQ&RPSDUDWLYH3HUVSHFWLYHD5HYLHZRIWKH(PSLULFDO/LWHUDWXUH
DQGD0HWDDQDO\VLVBusiness Strategy and the Environment22  ±KWWSGRLRUJEVH
*DEUXVHZLF]7  =UyZQRZDĪRQD5DFKXQNRZRĞü=DU]ąGF]DNRQFHSFMHLUDSRUWRZDQLHStudia Oeconomica Posnaniensia2  ±
Patrycja Hąbek and Radosław Wolniak / Procedia - Social and Behavioral Sciences 220 (2016) 115 – 123 123

*DZHá(-DáRV]\ĔVND$2UáRZVNL0 HWDO  &RUSRUDWH6RFLDO5HVSRQVLELOLW\DVDQ,QVWUXPHQWRI6XVWDLQDEOH'HYHORSPHQWRI


3URGXFWLRQ(QWHUSULVHVManagement Systems in Production Engineering3  ±
+ąEHN3 D ([WHUQDO9HULILFDWLRQDVDQ,PSRUWDQW)DFWRU,PSURYLQJ&UHGLELOLW\RI&655HSRUW,Q,8EUHåLRYi'/DQþDULþ ,
.RãLþLDURYi (GV Corporate Social Responsibility and Human Resource Management in V4 Countries SS± 1LWUD
+ąEHN3 E SprawozdawczoĞü przedsiĊbiorstw w zakresie ich spoáecznej odpowiedzialnoĞci. Ocena jakoĞci raportów CSR:DUV]DZD
&H'H:X
+ąEHN3 :ROQLDN5  (XURSHDQ8QLRQUHJXODWRU\UHTXLUHPHQWVUHODWLQJWR6XVWDLQDELOLW\5HSRUWLQJ7KHFDVHRI6ZHGHQScientific
Journals Maritime Universityy of Szczecin34  ±5HWULHYHGIURP
KWWSUHSROLVEJSROVOSO&RQWHQWB=1B$0BB+&EHNB:ROQLDNSGI
+ąEHN3 :ROQLDN5  $VVHVVLQJWKHTXDOLW\RIFRUSRUDWHVRFLDOUHVSRQVLELOLW\UHSRUWVWKHFDVHRIUHSRUWLQJSUDFWLFHVLQVHOHFWHG
(XURSHDQ8QLRQPHPEHUVWDWHVQuality & QuantityKWWSGRLRUJV]
,0'  IMD World Competitiveness Yearbook/DXVDQQH
,62  ,62*XLGDQFHRQVRFLDOUHVSRQVLELOLW\*HQHYD6ZLW]HUODQG,62
.LMHZVND$ %OXV]F]$  9$/8($''('67$7(0(17$6$0($685(2)62&,$/5(63216,%,/,7<2)0,1,1*
&203$1,(6,132/$1',Q2nd International Multidisciplinary Scientific Conference on Social Sciences and Arts SGEM2015
SS± 
.30*  International Survey of Corporate Responsibility Reporting 2008Methodology5HWULHYHGIURP
KWWSZZZNSPJFRP/8HQ,VVXHV$QG,QVLJKWV$UWLFOHVSXEOLFDWLRQV'RFXPHQWV.30*,QWHUQDWLRQDO6XUYH\RQ&RUSRUDWH
5HVSRQVLELOLW\5HSRUWLQJSGI
Measuring Upࣟ: A Study on Corporate Sustainability Reporting in Canada  5HWULHYHGIURPKWWSZZZFJDFDQDGDRUJHQ
FD5HVHDUFK5HSRUWVFDBUHSBBVXVWDLQDELOLW\SGI
5RN%  Odpowiedzialny biznes w nieodpowiedzialnym Ğwiecie:DUV]DZD$NDGHPLD5R]ZRMX)LODQWURSLLZ3ROVFH)RUXP
2GSRZLHG]LDOQHJR%L]QHV5HWULHYHGIURPKWWSRGSRZLHG]LDOQ\EL]QHVSOSXEOLNDFMHRGSRZLHG]LDOQ\EL]QHVZQLHRGSRZLHG]LDOQ\P
VZLHFLH
:ROQLDN5  7KHUROHRI*UHQHOOH,,LQFRUSRUDWHVRFLDOUHVSRQVLELOLW\LQWHJUDWHGUHSRUWLQJManager  ±
:ROQLDN5 +ąEHN3  &655HSRUWLQJLQ)UDQFHDQGWKH1HWKHUODQGVScientific Journals Maritime Universityy of Szczecin34  
±


Vous aimerez peut-être aussi