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Source: Journal Citation ReportsTM from ClarivateTM 2022

Entrepreneurship and Sustainability Issues Open access
Journal Impact FactorTM (2022) 1.7
Journal Citation IndicatorTM (2022) 0.42
Received: 2021-08-18  |  Accepted: 2021-10-05  |  Published: 2021-12-30

Title

How to make corporate social disclosures comparable?


Abstract

The paper aims to develop instruments supporting the comparability of social disclosures and ipso facto business transparency. This research study aims to assess the possibility of achieving social disclosure comparability based on research of the Polish listed companies and to develop an authorial tools which may support stakeholders in comparing social performance and thus help them make business decisions.To attain the goals, this article introduced practical and theoretical premises of sustainability reporting development in its social dimension. Based on that, an empirical study was conducted on the comparability of social disclosures in sustainability reporting of Polish listed (WIG20) companies. For this purpose, a social disclosure index was developed by the authors. The findings of our study indicate that corporate social disclosures can be the subject of comparisons supporting stakeholders in the decision-making process. The conducted comparability analysis refers to the comparison of the scope of disclosures between the WIG20 companies, as well as the scope of disclosures over three years, and helps us to construct the index as a tool for social disclosure benchmarking. This paper contributes to filling the gap relating the social disclosure comparability. The results of this study may help compare any social disclosures, and the proposed index may be a practical instrument of benchmarking. The research originality refers to the research niche relating to the difficult comparison of non-financial data and the scope of social disclosures in sustainability reporting. It extends the knowledge on this area by giving a new perspective on the comparison of social disclosures.


Keywords

comparability, non-financial reporting, responsibility, social disclosures, sustainability, sustainability reporting


JEL classifications

M41 , M48 , Q50


URI

http://jssidoi.org/jesi/article/914


DOI


Pages

268-288


Funding

The project is financed within the framework of the program of the Minister of Science and Higher Education under the name "Regional Excellence Initiative" in the years 2019 - 2022; project number 001/RID/2018/19; the amount of financing PLN 10,684,000.00.

This is an open access issue and all published articles are licensed under a
Creative Commons Attribution 4.0 International License

Authors

Czaja-Cieszyńska, Hanna
University of Szczecin, Szczecin, Poland http://www.usz.edu.pl
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Kordela, Dominika
University of Szczecin, Szczecin, Poland http://www.usz.edu.pl
Articles by this author in: CrossRef |  Google Scholar

Zyznarska-Dworczak, Beata
Poznań University of Economics and Business, Poznań, Poland http://ue.poznan.pl
Articles by this author in: CrossRef |  Google Scholar

Journal title

Entrepreneurship and Sustainability Issues

Volume

9


Number

2


Issue date

December 2021


Issue DOI


ISSN

ISSN 2345-0282 (online)


Publisher

VšĮ Entrepreneurship and Sustainability Center, Vilnius, Lithuania

Cited

Google Scholar

Article views & downloads

HTML views: 2851  |  PDF downloads: 870

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