Introduction to the assessment of the quality of non-financial reports of banks in the context of WIG-ESG index membership
References
- Aguado-Correa, F., de la Vega-Jiménez, J. J., López-Jiménez, J. M., Padilla-Garrido, N., & Rabadán-Martín, I. (2023). Evaluation of non-financial information and its contribution to advancing the sustainable development goals within the Spanish banking sector. European Research on Management and Business Economics, 29(1), 100211. https://doi.org/10.1016/j.iedeen.2022.100211
- Barczyk, K. (2020). Społeczna odpowiedzialność biznesu w raportach na temat danych niefinansowych [Corporate social responsibility in non-financial data reports]. In A. Paździor (Ed.), Zarządzanie organizacją i informacją [Organization and information management] (pp. 109-123). Wydawnictwo Politechniki Lubelskiej. Barker, R., & Imam, S. (2008). Analysts’ perceptions of ‘earnings quality’. Accounting and Business Research, 38(4), 313-329. https://doi.org/10.1080/00014788.2008.9663344
- Bauer, K., Chmielowiec-Lewczuk, M., Lament, M., & Spigarska, E. (2021). Wielowymiarowość informacji finansowych i niefinansowych w zakładach ubezpieczeń [Multidimensionality of financial and non-financial information in insurance companies]. Ius Publicum.
- Bąk, M., Strojek-Filus, K., Kobiela-Pionnier, K., & Masztalerz, M. (2022). Narracje w sprawozdawczości finansowej i niefinansowej [Narratives in financial and non-financial reporting]. Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu.
- Bek-Gaik, B., & Surowiec, A. (2019). Raportowanie zintegrowane w praktyce polskich spółek – próba oceny jakości ujawnień [Integrated reporting in the practice of Polish companies – an attempt to assess the quality of disclosures]. Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 63(11), 199-219. https://doi.org/10.15611/pn.2019.11.14
- Berniak-Woźny, J., & Wójcik-Jurkiewicz, M. (2021). The impact of the NFI directive on the scope and quality of financial institutions’ CSR reporting – the case of the Polish banking sector. WSEAS Transactions on Business and Economics, 18, 780-793. https://doi.org/10.37394/23207.2021.18.74
- Bokor, L. (2022). Regulatory and market trends for ESG bonds and funds, and some of the associated risks of sovereigns. Financial and Economic Review, 21(4), 150-179. https://doi.org/10.33893/FER.21.4.150
- Chamera, K. (2022). Standardy raportowania niefinansowego na przykładzie wybranych zakładów ubezpieczeń w Polsce w latach 2018-2020 [Non-financial reporting standards based on the example of selected insurance companies in Poland in 2018-2020]. Studia Ekonomiczne, Prawne i Administracyjne, 1(1), 5-22. https://doi.org/10.24136/sepia.2022.001
- Chmielowiec-Lewczuk, M., Lament, M., Bauer, K., & Spigarska, E. (2023). The comparability of non-financial information in insurance companies. Zeszyty Naukowe Politechniki Śląskiej. Organizacja i Zarządzanie, 182, 9-30. https://doi.org/10.29119/1641-3466.2023.182.1
- Czaja-Cieszyńska, H. (2018). Standardy GRI – kierunek dla raportowania na rzecz zrównoważonego rozwoju w organizacjach pozarządowych w Polsce [GRI standards – direction for sustainable development reporting in non-governmental organizations in Poland]. Studia i Prace Kolegium Zarządzania i Finansów, 164, 49-61. https://doi.org/10.33119/SIP.2018.164.3
- Czaja-Cieszyńska, H. (2020). Kapitał ludzki jako obszar raportowania niefinansowego na przykładzie wybranych spółek notowanych na Giełdzie Papierów Wartościowych w Warszawie [Human capital as an area of non-financial reporting on the example of selected companies listed on the Warsaw Stock Exchange]. Zeszyty Teoretyczne Rachunkowości, 108(164), 23-40. https://doi.org/10.5604/01.3001.0014.3594
- Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022 amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as regards corporate sustainability reporting. https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32022L2464
- Domańska-Szaruga, B. A., & Strus, D. E. (2024). Non-financial reporting. Legal aspects and management practice in polish energy companies. Perspektywy Kultury, 44(1), 313-336. https://doi.org/10.35765/pk.2024.4401.22
- Dziawgo, D. (2016). Znaczenie raportowania pozafinansowego w opinii indywidualnych inwestorów [Non-financial reporting importance from individual investors’ perspective]. Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 436, 105-114. https://doi.org/10.15611/pn.2016.436.11
- Eccles, R. G., Ioannou, I., & Serafeim, G. (2014). The impact of corporate sustainability on organizational processes and performance. Management Science, 60(11), 2835-2857. https://doi.org/10.1287/mnsc.2014.1984
- Eljayash, K. M. (2015). Documentation of environmental disclosure practices in the oil companies in the countries of the Arab spring – some evidences from Egypt, Libya and Tunisia. Journal of Economics, Business and Management, 3(10), 954-960. https://doi.org/10.7763/JOEBM.2015.V3.315
- Erkens, M., Paugam, L., & Stolowy, H. (2015). Non-financial information: State of the art and research perspectives based on a bibliometric study. Comptabilité Contrôle Audit, 3(21), 15-92. https://doi.org/10.3917/cca.213.0015
- Ferens, A. (2019). Informacje niefinansowe w sprawozdawczości spółek branży energetycznej [Non-financial information in reporting by energy companies]. Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 63(11), 7-18. https://doi.org/10.15611/pn.2019.11.01
- Gao, F., Dong, Y., Ni, C., & Fu, R. (2016). Determinants and economic consequences of non-financial disclosure quality. European Accounting Review, 25(2), 287-317. https://doi.org/10.1080/09638180.2015.1013049
- Gláserová, J., Otavová, M., & Blažková, J. (2024). Non-financial reporting by banks in the context of current development. Montenegrin Journal of Economics, 20(2), 117-130. https://doi.org/10.14254/1800-5845/2024.20-2.10
- Giełda Papierów Wartościowych w Warszawie. (2023), Wideokomentarz GPW #132 – 07.08.2023 r. [GPW video commentary #132 – 07.08.2023] [Video]. YouTube. https://youtu.be/3nhOAPy5rZQ
- GPW Benchmark. (2024a). Regulamin rodziny indeksów giełdowych [Stock exchange index family regulations]. https://gpwbenchmark.pl/pub/BENCHMARK/files/indeksy-gieldowe-regulacje/pl/Regulamin_Rodziny_Indeksow_Gieldowych_15.03.2024.pdf
- GPW Benchmark (2024b). Zmiana metody indeksów giełdowych. Dokument konsultacyjny [Change of the stock market index method. Consultation document]. https://gpwbenchmark.pl/pub/BENCHMARK/files/PDF/materialy/Dokument_konsultacyjny_2.2024.pdf
- Hoffmann, E., Dietsche, C., & Hobelsberger, C. (2018). Between mandatory and voluntary: Non-financial reporting by German companies. Sustainability Management Forum, 26, 47-63. https://doi.org/10.1007/s00550-018-0479-6
- Hsu, B.-X., & Chen, Y.-M. (2024). Does corporate social responsibility influence performance persistence? A signal extraction approach with evidence from Fortune 500 companies. Technological Forecasting and Social Change, 200, 123154. https://doi.org/10.1016/j.techfore.2023.123154
- Integrated Reporting (now part of the IFRS Foundation). (2021). International <IR> Framework. https://integratedreporting.ifrs.org/wp-content/uploads/2021/01/InternationalIntegratedReportingFramework.pdf
- Johansen, T. R. (2010). Employees, non-financial reports and institutional arrangements: A study of accounts in the workplace. European Accounting Review, 19(1), 97-130. https://doi.org/10.1080/09638180902989392
- Krawczyk, P. (2021). Non-financial reporting – standardization options for SME sector. Journal of Risk and Financial Management, 14(9), 417. https://doi.org/10.3390/jrfm14090417
- Krištofík, P., Lament, M., & Musa, H. (2016). The reporting of non-financial information and the rationale for its standardisation. E&M Economics and Management, 19(2), 157-175. https://doi.org/10.15240/tul/001/2016-2-011
- Lament, M. (2017). Raportowanie informacji niefinansowych w zakładach ubezpieczeń w Polsce [Reporting of non-financial information in insurance companies in Poland]. The Theoretical Journal of Accounting, 91(147), 63-86. https://doi.org/10.5604/01.3001.0009.8024
- Lament, M. (2019). Raportowanie niefinansowe a wyniki finansowe zakładów ubezpieczeń [Non-financial reporting and financial results of insurance companies]. CeDeWu.
- Manes-Rossi, F., Tiron-Tudor, A., Nicolò, G., & Zanellato, G. (2018). Ensuring more sustainable reporting in Europe using non-financial disclosure – de facto and de jure evidence. Sustainability, 10(4), 1162. https://doi.org/10.3390/su10041162
- Michalczuk, G., & Konarzewska, U. (2018). Komunikowanie działań CSR w procesie społecznie odpowiedzialnego inwestowania [Communication of CSR acrivities in the process of socially responsible investing]. Zeszyty Naukowe SGGW, Polityki Europejskie, Finanse i Marketing, 19(68), 132-142. https://doi.org/10.22630/PEFIM.2018.19.68.12
- Mion, G., & Loza Adaui, C. R. (2019). Mandatory nonfinancial disclosure and its consequences on the sustainability reporting quality of Italian and German companies. Sustainability, 11(17), 4612. https://doi.org/10.3390/su11174612
- Monciardini, D., Mähönen, J. T., & Tsagas, G. (2020). Rethinking non-financial reporting: A blueprint for structural regulatory changes. Accounting, Economics, and Law: A Convivium, 10(2), 20200092. https://doi.org/10.1515/ael-2020-0092
- Ortiz-Martínez, E., Marín-Hernández, S., & Santos-Jaén, J.-M. (2023). Sustainability, corporate social responsibility, non-financial reporting and company performance: Relationships and mediating effects in Spanish small and medium sized enterprises. Sustainable Production and Consumption, 35, 349-364. https://doi.org/10.1016/j.spc.2022.11.015
- Perrini, F. (2006). The practitioner’s perspective on non-financial reporting. California management review, 48(2), 73-103. https://doi.org/10.2307/41166339
- Petruzzelli, S., & Badia, F. (2024). The quality assessment of stakeholder engagement disclosure in the EU mandatory non-financial reporting framework. Journal of Applied Accounting Research, 25(1), 126-148. https://doi.org/10.1108/JAAR-11-2022-0290
- Radu, O. M., Dragomir, V. D., & Hao, N. (2023). Company-level factors of non-financial reporting quality under a mandatory regime: A systematic review of empirical evidence in the European Union. Sustainability, 15(23), 16265. https://doi.org/10.3390/su152316265
- Robb, S. W., Single, L. E., & Zarzeski, S. T. (2001). Nonfinancial disclosures across Anglo-American countries. Journal of International Accounting, Auditing and Taxation, 10(1), 71-83. https://doi.org/10.1016/S1061-9518(01)00036-2
- Różańska, E., & Matuszak, Ł. (2023). Consequences of non-financial reporting directive in Poland. Poznań University of Economics and Business Press.
- Schröder, P. (2022). Mandatory non-financial reporting in the banking industry: Assessing reporting quality and determinants. Cogent Business & Management, 9(1), 2073628. https://doi.org/10.1080/23311975.2022.2073628
- Strano, E., & Kabli, A. (2018, June). Non-financial reporting in banks: Emerging trends in Italy. In 15th International Conference on Social Sciences, Proceedings, 13-14 July 2018, Leuven (Vol. 2, pp. 301-307). Revistia Research and Publishing.
- Tsagas, G., & Villiers, C. (2020). Why “less is more” in non-financial reporting initiatives: Concrete steps towards supporting sustainability. Accounting, Economics, and Law: A Convivium, 10(2), 20180045. https://doi.org/10.1515/ael-2018-0045
- Wójcik-Jurkiewicz, M. (2020). Raportowanie niefinansowe banków z perspektywy społecznie odpowiedzialnej – przykłady z WIG-ESG [Non-financial Reporting of Banks from a Socially Responsible Perspective – examples from WIG-ESG]. Zeszyty Teoretyczne Rachunkowości, 108(164), 207-228. https://doi.org/10.5604/01.3001.0014.3603
- Zarzycka, E., & Krasodomska, J. (2022). Non-financial key performance indicators: What determines the differences in the quality and quantity of the disclosures? Journal of Applied Accounting Research, 23(1), 139-162. https://doi.org/10.1108/JAAR-02-2021-0036
Language: English
Page range: 189 - 210
Submitted on: May 27, 2024
Accepted on: Mar 31, 2025
Published on: Apr 24, 2025
Published by: University of Economics in Katowice
In partnership with: Paradigm Publishing Services
Publication frequency: 1 issue per year
Keywords:
Related subjects:
© 2025 Klaudia Olga Chamera, published by University of Economics in Katowice
This work is licensed under the Creative Commons Attribution-NonCommercial 4.0 License.