Version 1
: Received: 12 July 2021 / Approved: 14 July 2021 / Online: 14 July 2021 (12:53:02 CEST)
How to cite:
Węgrzyńska, M.A. Linking of Financial Data with Non-Financial Information on CSR of Companies Listed on the Stock Exchange in Poland – Polish Case Study. Preprints2021, 2021070334. https://doi.org/10.20944/preprints202107.0334.v1
Węgrzyńska, M.A. Linking of Financial Data with Non-Financial Information on CSR of Companies Listed on the Stock Exchange in Poland – Polish Case Study. Preprints 2021, 2021070334. https://doi.org/10.20944/preprints202107.0334.v1
Węgrzyńska, M.A. Linking of Financial Data with Non-Financial Information on CSR of Companies Listed on the Stock Exchange in Poland – Polish Case Study. Preprints2021, 2021070334. https://doi.org/10.20944/preprints202107.0334.v1
APA Style
Węgrzyńska, M.A. (2021). Linking of Financial Data with Non-Financial Information on CSR of Companies Listed on the Stock Exchange in Poland – Polish Case Study. Preprints. https://doi.org/10.20944/preprints202107.0334.v1
Chicago/Turabian Style
Węgrzyńska, M.A. 2021 "Linking of Financial Data with Non-Financial Information on CSR of Companies Listed on the Stock Exchange in Poland – Polish Case Study" Preprints. https://doi.org/10.20944/preprints202107.0334.v1
Abstract
Reporting on CSR activities has become the essence of reporting for modern business entities. In this regard, particular attention is paid to public interest companies. Therefore, the following paper aims to answer the question of whether there are differences in the linguistic structure of the studied CSR reports in three selected industry indices on the Warsaw Stock Exchange (WSE) in Poland, i.e. WIG-energy index, WIG-fuel index, WIG-mining index and their relationship with the performance of selected companies. The study was conducted on a purposely selected sample of companies between 2013 and 2018. A total of 138 CSR reports and 138 annual separate financial statements prepared in accordance with international balance sheet law were collected. The study was carried out based on a panel regression model. It was found that CSR reports contained similar average percentages of parts of speech such as nouns and adjectives. When linking the economic performance of companies, expressed with selected indices, to the information on the implementation of CSR concepts, it was revealed that the results are more likely to describe business performance when it is satisfactory.
Business, Economics and Management, Accounting and Taxation
Copyright:
This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
