Determinants of Corporate Social Responsibility Data Collection in Polish Enterprises
Journal Title: Journal of Corporate Responsibility and Leadership - Year 2017, Vol 4, Issue 3
Abstract
Studies suggest that organisations tend to a selective disclosure of non-financial information. Researchers have analysed many determinants of corporate social responsibility disclosure. However relatively little attention has been devoted to the topic of the sustainability reporting process and how the reports are developed, which includes also the question of data collection and its determinants. The paper tries to determine whether selected variables: the size of the organisation, financial performance, operating on foreign markets, the issue of stakeholders mapping and preparing of non-financial reports influence the detail of collected non-financial information in Polish organisations.
Authors and Affiliations
Jolanta Maj
Keywords
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- EP ID EP293652
- DOI 10.12775/JCRL.2017.020
- Views 107
- Downloads 0
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