The Degree of Dissemination of the Idea of Sustainable Development in Polish Housing Cooperatives in the Light of Empirical Research

Aneta Brzeska and Sławomir Jędrzejewski
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Aneta Brzeska: Faculty of Economics, Finance and Management, University of Szczecin, 71-101 Szczecin, Poland
Sławomir Jędrzejewski: Faculty of Management, University of Lodz, 90-237 Lodz, Poland

Sustainability, 2021, vol. 13, issue 10, 1-20

Abstract: The cooperative movement was, in a way, the forerunner of the concept of corporate social responsibility (CSR), which is due to the fact that they operate on the basis of cooperative values such as democracy, equality, solidarity, membership and social responsibility, concern for the local community. An integral part of the implementation of corporate social responsibility is the publication of sustainability reports which are currently not published by Polish housing cooperatives. The aim of this article has been defined as the identification and assessment of the idea of sustainable development implemented on the basis of General Standard Disclosures and Specific Standard Disclosures indicators presented in the reporting of housing cooperatives compliant with the Global Reporting Initiative (GRI) G4 Guidelines on Sustainability Reporting. The research used the method of literature analysis and the method of observation, as well as a comparative analysis of the information disclosures presented by the housing cooperatives studied. The obtained research results confirmed the cognitive value of non-financial reports and disclosures of information on websites in the assessment of the implementation of the sustainable development strategy. The findings have signaled the need to disseminate the idea of CSR reports among housing cooperatives and to make their preparation mandatory.

Keywords: sustainable finance management; housing cooperative; sustainability reporting; theory of sustainable value (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2021
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