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Assessment of environmental information usefulness by non-financial report preparers. Evidence from Poland Cover

Assessment of environmental information usefulness by non-financial report preparers. Evidence from Poland

Open Access
|Dec 2025

Figures & Tables

Figure 1

ORs for explanatory variables D1 (gender) and D2 (age).
ORs for explanatory variables D1 (gender) and D2 (age).

Figure 2

The influence of features D1 and D2 on a positive answer to question Q1.
The influence of features D1 and D2 on a positive answer to question Q1.

Answers to options Q2-11, Q2-10, Q2-8, and Q2-1 by age_

AgeDefinitely NODefinitely YES
12345
Q2-11
Until 196410101
From 1965 to 1980004822
From 1981 to 19940121216
Since 199500020
Sum1172239
Q2-10
Until 196420001
From 1965 to 1980101923
From 1981 to 1994105817
Since 199500110
Sum4071841
Q2-8
Until 196410101
From 1965 to 1980014722
From1981 to 1994015817
Since 199500110
Sum12111640
Q2-1
Until 196411001
From 1965 to 19800181213
From 1981 to 19941151212
Since 199500200
Sum23152426

Summary of the correlations between gender and age and question Q2_

Marked options in question Q2Cramer’s V coefficient
Gender – D1Age – D2
Q2-10.1230.356
Q2-20.2440.249
Q2-30.1780.246
Q2-40.2070.290
Q2-50.1930.252
Q2-60.1640.284
Q2-70.2090.293
Q2-80.3910.367
Q2-90.2810.260
Q2-100.2910.378
Q2-110.4090.397
Q2-120.3500.207
Q2-130.2450.333

Responses to question Q1 taking into account gender (D1) and age (D2)_

Gender – D1YesNo
Woman372
Men292
Age – generation ranges (D2)YesNo
Until 196421
From 1965 to 1980322
From 1981 to 1994301
Since 199520

Answers to options Q2-11, Q2-8, Q2-12, and Q2-10 by gender_

GenderDefinitely NODefinitely YES
12345
Q2-11
Woman013728
Men1041511
Sum1172239
Q2-8
Woman016428
Men1151212
Sum12111640
Q2-12
Woman0141816
Men0211711
Sum03152527
Q2-10
Woman2011026
Men206815
Sum4071841

Number of answers to question Q2_

Marked options in question Q2Options in question Q2Definitely NODefinitely YES
12345
Q2-1Developing dialogue and improving communication with various stakeholder groups23152426
Q2-2Building stakeholder trust3092533
Q2-3Providing the basis for investment decisions, which ultimately contribute to cost reduction of raised capital25212517
Q2-4Achieving competitive advantage and better financial performance55221820
Q2-5Explaining the difference between balance sheet value and market value of an enterprise6640117
Q2-6Availability of information to all stakeholders22172524
Q2-7Product branding24102034
Q2-8Building corporate image and reputation12111640
Q2-9Creating good relations with customers2082238
Q2-10Greater awareness of caring for the environment4071841
Q2-11A reliable partner in business1172239
Q2-12Legitimization of business operations03152527
Q2-13Controlling the message about the enterprise development direction24132625
DOI: https://doi.org/10.2478/ijme-2025-0018 | Journal eISSN: 2543-5361 | Journal ISSN: 2299-9701
Language: English
Page range: 68 - 78
Submitted on: Mar 20, 2024
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Accepted on: May 7, 2025
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Published on: Dec 31, 2025
In partnership with: Paradigm Publishing Services
Publication frequency: 4 issues per year

© 2025 Melania Bąk, Marzena Strojek-Filus, Andrzej Bąk, published by Warsaw School of Economics
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.