Determinants of Corporate Social Responsibility Data Collection in Polish Enterprises

Jolanta Maj



Purpose: Studies suggest that organisations tend to a selective dis-closure 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, oper-ating 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.

Design/methodology/approach: For this purpose CATI research with 102 companies listed on the Warsaw stock exchange has been conducted. The obtained results have been analysed using V Cramer contingency measure and the Kruskal-Wallis H test.

Findings: The undertaken research shows there are statistical-ly significant differences between the detail of non -financial information collected by organisations mapping and not-map-ping stakeholders. In relation to the influence of the size of the organisation the obtained results were not statistically significant, yet showed a moderate correlation between those variables. Similar results were obtained for the other variables. Statistically relevant correlation has been determined in regard to the influence of operating on foreign markets and the detail of the collected data regarding respect for human rights, financial per-formance and the detail of collected information regarding respect for human rights and anti-corruption and bribery matters and the correlation between the fact of preparing non-financial reports and the detail of the collected environmental information.

Research and practical limitations/implications: The limita-tions of the study result from the fact, that the questionnaire has been build using the Likert scale, for most of the questions, the quantitative nature of the presented answers imposed the choice of tools for the analysis of quantitative variables which allow for limited conclusions about the nature of the correlation.

Originality/value: Based on the analysis of the existing state of art and to the best knowledge of the author the issue of determinants of collecting CSR data has not been analysed yet. Thus, this paper tries to start a discussion regarding a previously neglected issue.

Paper type: research paper.


corporate social responsibility; collecting non-financial information; collection CSR information; sustainability reporting

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