Naslov
The disclosure of investments related to CSR in the management report: Evidence from non- financial listed companies n Poland and Croatia

Autori
Remlein, Marzena ; Roška, Vlasta

Izvornik
Zeszyty Teoretyczne Rachunkowości (1641-4381) 2020 (2020), 109; 85-104

Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni

Ključne riječi
investments related to CSR, quality of disclosed information, management report

Sažetak
Purpose: The paper examines the quality of information on investments related to corporate social re-sponsibility (CSR) in reports prepared by Polish and Croatian companies. The purpose of this paper is to assess the quality of information on investments related to corporate social responsibility (CSR), as con-tained in the management reports of non-financial companies listed on the Warsaw and Zagreb Stock Exchanges. Methodology/approach: basic research method is content analysis applied to the manage-ment reports of non-financial companies listed on the aforementioned stock exchanges. The examined period covers the years 2010-2018. Findings: The result of comparing the quality of information on investments related to CSR disclosure in Poland and Croatia shows that Polish companies disclosed higher quality information than Croatian companies. However, in both cases, we cannot notice very good quality information. They show the information on expenditure on environmental protection, local socie-ty and improving the working conditions of their employees. However, none of the examined companies uses the term Socially Responsible Investments. Originality/values: The results of the research increase knowledge in the field of reporting and the quality of information on investments related to CSR in man-agement reports prepared by Polish and Croatian non-financial companies.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA