The reporting of climate-related information by CSR leaders in Poland: a climate-related disclosures index
PDF (Angielski)

Słowa kluczowe

climate-related disclosures
companies
index
non-financial reporting

Jak cytować

Jastrzębska, E. (2023). The reporting of climate-related information by CSR leaders in Poland: a climate-related disclosures index . Czasopismo "Economics and Environment", 84(1), 96-115. https://doi.org/10.34659/eis.2023.84.1.520

Abstrakt

Celem artykułu jest ocena zakresu raportowania informacji związanych z klimatem przez przedsiębiorstwa uznawane za liderów CSR w Polsce, dokonana za pomocą autorskiego indeksu ujawnień klimatycznych. Najpierw przeprowadzono krytyczną analizę porównawczą treści inicjatyw ujawnień klimatycznych (regulacji, wytycznych i standardów) w celu zidentyfikowania kluczowych i najczęściej wymaganych ujawnień klimatycznych. Na tej podstawie zbudowano autorski indeks ujawnień klimatycznych, w oparciu o który policzono indeks dla 20 firm uznawanych za liderów CSR w Polsce (w oparciu o analizę treści publicznie dostępnych w internecie raportów niefinansowych firm). Badania pozwoliły stwierdzić, że praktycznie wszystkie inicjatywy ujawnień klimatycznych w większym bądź mniejszym stopniu implementują wytyczne TCFD, które stały się podstawą autorskiego indeksu ujawnień klimatycznych, obejmującego 18 wskaźników. Całkowita wartość indeksu (przyjmującego wartości od 0 do 1) dla analizowanych firm wyniosła 0,51 przy medianie równej 0,42. Indeks pokazuje, że firmy zaliczane do liderów CSR w Polsce nie charakteryzują się wysoką świadomością w zakresie zmian klimatu.

PDF (Angielski)

Bibliografia

Amar, J., Demaria, S., & Rigot, S. (2022). Enhancing Financial Transparency to Mitigate Climate Change: Toward a Climate Risks and Opportunities Reporting Index. Environmental Modeling and Assessment, 27(3), 425-439. https://doi.org/10.1007/s10666-021-09800-7

Asare, E. T., Tornam Duho, K. C., & Amegatcher, E. N. (2022). Climate Change Reporting and Corporate Governance among Asian and African Energy Firms. IOP Conference Series: Earth and Environmental Science, 997(1), 012005. https://doi.org/10.1088/1755-1315/997/1/012005

Bauckloh, T., Klein, C., Pioch, T., & Schiemann, F. (2022). Under Pressure? The Link Between Mandatory Climate Reporting and Firms’ Carbon Performance. Organization & Environment, 0(0). https://doi.org/10.1177/10860266221083340

Bell, J., Poushter, J., Fagan, M., & Huang, C. (2021, September 14). In Response to Climate Change, Citizens in Advanced Economies Are Willing To Alter How They Live and Work. www.pewresearch.org/global/2021/09/14/in-response-to-climate-change-citizens-in-advanced-economies-are-willing-to-alter-how-they-live-and-work/

BNO News. (2022, July 17). More than 1,000 deaths linked to the heatwave in Portugal, Spain. https://bnonews.com/index.php/2022/07/more-than-1000-deaths-linked-to-heatwave-in-portugal-spain/

Charumathi, B., & Rahman, H. (2019). Do women on boards influence climate change disclosures to CDP? – Evidence from large Indian companies. Australasian Accounting, Business and Finance Journal, 13(2), 5-31. http://dx.doi.org/10.14453/aabfj.v13i2.2

Chen, H.-M., Kuo, T.-Ch., & Chen, J.-L. (2022). Impacts on the ESG and financial performances of companies in the manufacturing industry based on the climate change related risks. Journal of Cleaner Production, 380(1), 134951. https://doi.org/10.1016/j.jclepro.2022.134951

Climate Centre. (2022, April 5). It’s now or never if we want to limit global warming to 1.5°C. www.climatecentre.org/8245/its-now-or-never-if-we-want-to-limit-global-warming-to-1-5c/

Commission Delegated Regulation (EU) 2021/2139 of 4 June 2021 supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by establishing the technical screening criteria for determining the conditions under which an economic activity qualifies as contributing substantially to climate change mitigation or climate change adaptation and for determining whether that economic activity causes no significant harm to any of the other environmental objectives, Pub. L. No. 32021R2139, 442 OJ L (2021). http://data.europa.eu/eli/reg_del/2021/2139/oj

Comyns, B. (2016). Determinants of GHG reporting: An analysis of global oil and gas companies. Journal of Business Ethics, 136(2), 349-369. https://doi.org/10.1007/s10551-014-2517-9

Comyns, B. (2018). Climate change reporting and multinational companies: Insights from institutional theory and international business. Accounting Forum, 42(1), 65-77. https://doi.org/10.1016/j.accfor.2017.07.003

de Grosbois, D., & Fennell, D. A. (2022). Determinants of climate change disclosure practices of global hotel companies: Application of institutional and stakeholder theories. Tourism Management, 88, 104404. https://doi.org/10.1016/j.tourman.2021.104404

Demaria, S., & Rigot, S. (2021). Corporate environmental reporting: are French firms compliant with the task force on climate financial disclosures’ recommendations? Business Strategy and the Environment, 30(1), 721-738. https://doi.org/10.1002/bse.2651

Directive 2014/95/EU of the European Parliament and of the Council of 22 October 2014 amending Directive 2013/34/EU as regards disclosure of non-financial and diversity information by certain large undertakings and groups, Pub. L. No. 32014L0095, 330 OJ L (2014). http://data.europa.eu/eli/dir/2014/95/oj

Edelman. (2022). 2022 Edelman Trust Barometer. Global Report. www.edelman.com/sites/g/files/aatuss191/files/2022-01/2022%20Edelman%20Trust%20Barometer%20FINAL_Jan25.pdf

EFRAG. (2022a). ESRS 2. General, strategy, governance and materiality assessment. Exposure draft. www.efrag.org/Assets/Download?assetUrl=%2Fsites%2Fwebpublishing%2FSiteAssets%2FED_ESRS_2.pdf

EFRAG. (2022b). ESRS E1. Climate change. Exposure draft. www.efrag.org/Assets/Download?assetUrl=%2Fsites%2Fwebpublishing%2FSiteAssets%2FED_ESRS_E1.pdf

European Commission. (2017). Communication from the Commission. Guidelines on non-financial reporting (methodology for reporting non-financial information). https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A52017XC0705%2801%29

European Commission. (2019). Communication from the Commission. Guidelines on non-financial reporting: Supplement on reporting climate-related information. https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A52019XC0620%2801%29

European Commission. (2021). Proposal for a Directive of the European Parliament and of the Council amending Directive 2013/34/EU, Directive 2004/109/EC, Directive 2006/43/EC and Regulation (EU) No 537/2014, as regards corporate sustainability reporting. https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A52021PC0189

EY. (2021). Raport EY: Barometr Ujawnień Ryzyka Klimatycznego. Polska 2021. www.ey.com/pl_pl/climate-change-sustainability-services/raport-ey-barometr-ujawnien-ryzyka-klimatycznego

Freeman, R. E. (1984). Strategic management: a stakeholder approach. Boston: Pitman.

Go Responsible. (2022). Benchmark strategii klimatycznych. https://goresponsible.pl/badania-i-publikacje/publikacje/

GRI. (2022). GRI Standards. www.globalreporting.org/how-to-use-the-gri-standards/gri-standards-english-language/

Ika, S. R., Yuliani, Okfitasari, A., & Widagdo, A. K. (2022). Factors influencing carbon emissions disclosures in high profile companies: Some Indonesian evidence. IOP Conference Series: Earth and Environmental Science, 1016(1), 012043. https://doi.org/10.1088/1755-1315/1016/1/012043

Kılıç, M., & Kuzey, C. (2019). Determinants of climate change disclosures in the Turkish banking industry. International Journal of Bank Marketing, 37(3), 901-926. https://doi.org/10.1108/IJBM-08-2018-0206

Kouloukoui, D., Marinho, M. M. O., Gomes, S. M. S., Kiperstok, A., & Torres, E. A. (2019a). Corporate climate risk management and the implementation of climate projects by the world's largest emitters. Journal of Cleaner Production, 238, 117935. https://doi.org/10.1016/j.jclepro.2019.117935

Kouloukoui, D., Sant'Anna, Â. M. O., Gomes, S. M. S., Marinho, M. M. O., de Jong, P., Kiperstok, A., & Torres, E. A. (2019b). Factors influencing the level of environmental disclosures in sustainability reports: Case of climate risk disclosure by Brazilian companies. Corporate Social Responsibility and Environmental Management, 26(4), 791-804. https://doi.org/10.1002/csr.1721

Kumar, K., & Prakash, A. (2019). Examination of sustainability reporting practices in Indian banking sector. Asian Journal of Sustainability and Social Responsibility, 4(2), 1-16. https://doi.org/10.1186/s41180-018-0022-2

Liesen, A., Hoepner, A. G., Patten, D. M., & Figge, F. (2015). Does stakeholder pressure influence corporate GHG emissions reporting? Empirical evidence from Europe. Accounting, Auditing & Accountability Journal, 28(7), 1047-1074. https://doi.org/10.1108/AAAJ-12-2013-1547

Llena, F., Moneva, J. M., & Hernandez, B. (2007). Environmental Disclosures and Compulsory Accounting Standards: The Case of Spanish Annual Reports. Business Strategy and the Environment, 16(1), 50-63.

Maji, S. G., & Kalita, N. (2022). Climate change financial disclosure and firm performance: empirical evidence from Indian energy sector based on TCFD recommendations. Society and Business Review, 17(4), 594-612. https://doi.org/10.1108/SBR-10-2021-0208

Moneva, J. M., & Llena, F. (2000). Environmental disclosures in the annual reports of large companies in Spain. European Accounting Review, 9(1), 7-29. https://doi.org/10.1080/096381800407923

Mousa, G. A., & Hassan, N. T. (2015). Legitimacy Theory and Environmental Practices: Short Notes. International Journal of Business and Statistical Analysis, 2(1), 41-53. http://dx.doi.org/10.12785/IJBSA/020104

Noci, G. (2000). Environmental reporting in Italy: current practice and future developments. Business Strategy and the Environment, 9(4), 211-223. https://doi.org/10.1002/1099-0836(200007/08)9:4<211::AID-BSE248>3.0.CO;2-9

PAP. (2022, July 19). Rekordowe upały w Wielkiej Brytanii. Najwyższe notowane temperatury w historii pomiarów. www.pap.pl/aktualnosci/news%2C1377212%2Crekordowe-upaly-w-wielkiej-brytanii-najwyzsze-notowane-temperatury-w

Perera, L., Jubb, Ch., & Gopalan, S. (2019). A comparison of voluntary and mandated climate change-related disclosure. Journal of Contemporary Accounting & Economics, 15(2), 243-266. https://doi.org/10.1016/j.jcae.2019.100157

Regulation (EU) 2019/2088 of the European Parliament and of the Council of 27 November 2019 on sustainability‐related disclosures in the financial services sector, Pub. L. No. 32019R2088, 317 OJ L (2019). http://data.europa.eu/eli/reg/2019/2088/oj

Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 2020 on the establishment of a framework to facilitate sustainable investment, and amending Regulation (EU) 2019/2088, Pub. L. No. 32020R0852, 198 OJ L (2020). http://data.europa.eu/eli/reg/2020/852/oj

Rodríguez, M. C. L., Gambetta, N., & García-Benau, M. A. (2022). Carbon management strategy quality in Colombian companies: the influence of the national and regional public sector and company-inherent characteristics. Environment, Development and Sustainability. https://doi.org/10.1007/s10668-022-02404-5

SEG. (2022). Badanie świadomości klimatycznej. https://seg.org.pl/projekty/badanie-swiadomosci-klimatycznej-cca

Skarżyński, S. (2022, July 19). „40 stopni = śmierć”. Wielka Brytania liczy szkody wywołane przez rekordowe upały. https://wyborcza.pl/7,75399,28704677,40-stopni-smierc-wielka-brytania-liczy-szkody-wywolane.html?disableRedirects=true

TCFD. (2017). Recommendations of the Task Force on Climate related Financial Disclosures. Final Report. https://assets.bbhub.io/company/sites/60/2020/10/FINAL-2017-TCFD-Report-11052018.pdf

TVN24. (2022, July 20). Ponad 1000 osób zmarło w ciągu blisko dwóch tygodni wskutek upałów w Portugalii. https://tvn24.pl/swiat/w-portugalii-od-7-lipca-wskutek-upalow-zmarlo-ponad-1000-osob-5815109

UNDP & University of Oxford. (2021). Peoples’ Climate Vote. Results. www.undp.org/sites/g/files/zskgke326/files/publications/UNDP-Oxford-Peoples-Climate-Vote-Results.pdf

Wedari, L. K., Jubb, C., & Moradi-Motlagh, A. (2021). Corporate climate-related voluntary disclosures: Does potential greenwash exist among Australian high emitters reports? Business Strategy and the Environment, 30(8), 3721-3739. https://doi.org/10.1002/bse.2836

Wiseman, J. (1982). An evaluation of environmental disclosures made in corporate annual reports. Accounting, Organizations and Society, 7(1), 53-63. https://doi.org/10.1016/0361-3682(82)90025-3

Wojcieszek, M. (2022, July 20). „W mojej wiosce nie ma już wody ani jedzenia”. Kataklizmy się kumulują, Somalii zagraża głód. https://wyborcza.pl/7,75399,28676792,w-mojej-wiosce-nie-ma-juz-wody-ani-jedzenia-kataklizmy-sie.html

World Economic Forum. (2022). The Global Risks Report 2022. 17th Edition. www3.weforum.org/docs/WEF_The_Global_Risks_Report_2022.pdf

Zoysa, A. D., & Takaoka, N. (2020). Corporate Social Responsibility performance of small and medium enterprises in regional Japan: an empirical examination. Social Responsibility Journal, 16(4), 449-466. https://doi.org/10.1108/SRJ-05-2018-0116

Creative Commons License

Utwór dostępny jest na licencji Creative Commons Uznanie autorstwa – Na tych samych warunkach 4.0 Miedzynarodowe.

Prawa autorskie (c) 2023 Czasopismo "Economics and Environment-Ekonomia i Środowisko"

Downloads

Download data is not yet available.