Sustainable Business Models in Non-Financial Reporting in Polish Practice

Boguslawa Bek-Gaik and Anna Surowiec

European Research Studies Journal, 2023, vol. XXVI, issue 4, 973-995

Abstract: Purpose: The aim of the article is to identify information about the sustainable model of companies listed on the Warsaw Stock Exchange WIG 30, which prepare non-financial reports. Design/methodology/approach: The content analysis of sustainable model disclosures in non-financial reporting was performed. The quality of disclosures was assessed based on reports published by 30 major and most liquid companies of the WIG 30 index of the Warsaw Stock Exchange (GPW). The content analysis of non-financial reports was conducted according to the following areas: value proposition, social aspects, environmental aspects, and governance aspects. The article uses the results of literature studies on the subject, the results of previous research, and observations of business practice in the area of sustainable business models disclosures in non-financial reporting. Findings: The findings reveal a diverse approach of companies to disclose the information on sustainability of business model in Polish practice. Practical Implications: The results of the study complement the research gap of current literature on sustainable business models by presenting the practice of disclosure on sustainable business model in Polish companies. Originality/Value: The research presented in the article contributes to the current literature on sustainable business models disclosure by using the novel dataset, identifying the scope of disclosure on sustainability of business models, and is aimed at presenting a critical interpretative perspective.

Keywords: Sustainable business model; non-financial reporting; disclosure quality. (search for similar items in EconPapers)
JEL-codes: M40 (search for similar items in EconPapers)
Date: 2023
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://ersj.eu/journal/3868/download (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ers:journl:v:xxvi:y:2023:i:4:p:973-995

Access Statistics for this article

More articles in European Research Studies Journal from European Research Studies Journal
Bibliographic data for series maintained by Marios Agiomavritis ().