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DIVERSITY AND CORPORATE SOCIAL RESPONSIBILTY REPORTING IN ENTERPRISES FROM THE ENERGY INDUSTRY LISTED ON THE WARSAW STOCK EXCHANGE

Jolanta Maj

Abstract

As of January 1, 2017, according to the Directive 2014/95/EU of the European Parliament and 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 public-interest entities fulfilling particular requirements described in the document are obligated to disclose non-financial and diversity information. Due to this fact, the main aim of the paper was the assessment of the current state of reporting of non-financial and diversity information by Polish companies representing the energy industry. The analysis concentrates on two main areas: diversity and corporate social responsibility. The analysis shows how the companies understand diversity and which diversity dimensions are the most common ones implemented as well which areas of functioning are mostly connected with diversity. Furthermore the social aspect of the companies' CSR policy was analyzed. The paper includes also an analysis of diversity standards implemented by the companies. For the purpose of the analysis documents published by the chosen companies from the energy industry listed on the Warsaw Stock Exchange on their webpages were analyzed and compared. In the attempt to assess the level of implementation of diversity reporting and social reporting guidelines of the Global Reporting Initiative were used.

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DOI resolver: doi.org/10.5593/sgem2017/53/s21.018

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