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Autor
Pasko Oleh (Sumy National Agrarian University), Balla Inna (State Agrarian and Engineering University in Podilya), Levytska Inna (National University of Life and Environmental Sciences of Ukraine), Semenyshena Nataliia (State Agrarian and Engineering University in Podilya)
Tytuł
Accountability on Sustainability in Central and Eastern Europe : an Empirical Assessment of Sustainability-Related Assurance
Odpowiedzialność w zakresie zrównoważonego rozwoju w Europie Środkowej i Wschodniej : empiryczna ocena audytu zrównoważonego rozwoju
Źródło
Comparative Economic Research, 2021, vol. 24, nr 3, s. 27-52, tab., bibliogr. 46 poz.
Słowa kluczowe
Rozwój zrównoważony, Raportowanie, Wiarygodność, Społeczna odpowiedzialność biznesu, Audyt
Sustainable development, Reporting, Credibility, Corporate Social Responsibility (CSR), Audit
Uwagi
Klasyfikacja JEL: Q56, M42, O44, O13, O57
summ., streszcz.
Kraj/Region
Europa Środkowo-Wschodnia
Central and Eastern Europe
Abstrakt
Artykuł poddaje analizie działania firm z Europy Środkowej i Wschodniej polegające na audycie służącym zapewnieniu odpowiedzialności za realizację zasad zrównoważonego rozwoju. W oparciu o zmodyfikowane zasady kodowania wykorzystane we wcześniejszych badaniach, przeprowadzono konwencjonalną analizę treści oświadczeń dotyczących wiarygodności z 36 firm pochodzących z dziewięciu krajów. Wyniki wskazują na różnice w treści raportów, procesach i sposobach wdrażania standardów. Wyłącznie duże i wielonarodowe przedsiębiorstwa z sektorów energetycznych z siedzibą w Polsce i na Węgrzech stanowią w badanej próbie typowy przykład firmy dążącej do stworzenia i poddania się audytowi sprawozdawczości dotyczącej zapewnienia zrównoważonego rozwoju. Spośród dziewięciu krajów reprezentowanych w badaniu, oświadczenia dotyczące wiarygodności sprawozdań o zapewnieniu zrównoważonego rozwoju firm pochodzących z Polski, Węgier i Rumunii wyróżniają się pod względem jakości. Zdecydowana większość firm audytujących należy do Wielkiej Czwórki, która wykorzystuje ISAE3000 a nie AA1100AS. Jednak niezależnie od typu podmiotu audytującego, interesariusze są zaniedbywani. Argumentuje się, że zwykłe przeniesienie doświadczeń z audytu finansowego do dziedziny zrównoważonego rozwoju, co w zasadzie już nastąpiło, nie jest dobrym rozwiązaniem. Autorzy twierdzą, że podążając tą drogą, podążamy w złym kierunku, a pod względem technicznym, szersze rozpowszechnienie AA1100AS i jego zasad, z większym naciskiem na uzyskanie wysokiej jakości oceny, a nie ograniczanie i zwiększanie roli interesariuszy, jest niezbędne aby wrócić na właściwą drogę. Artykuł stanowi wkład do powstającej literatury na temat standardów odpowiedzialności i podkreśla potrzebę zwiększenia jakości audytu w obszarze zapewnienia zrównoważonego rozwoju. (abstrakt oryginalny)

The paper explores how companies from Central and Eastern Europe adopt assurance practices to provide accountability for sustainability. Drawing on modified coding rules from prior research, a conventional content analysis of 36 assurance statements companies from nine countries was conducted. The results imply differences in the content of reports, processes, and implementation of the standards. Exclusively large and multinational enterprises from the energy sectors domiciled in Poland and Hungary are a typical portrait of a company from the study's sample, striving to issue and assure sustainability reporting. Of the nine countries represented in the study, sustainability assurance statements of companies from Poland, Hungary, and Romania tend to excel in terms of quality. The vast majority of assurance providers belong to the Big Four, who use ISAE3000 as opposed to AA1100AS. Yet, irrespective of the assurance provider type, stakeholders are neglected. It is argued that just transferring the experience of financial auditing to the field of sustainability, which, by and large, has taken place, is not an option. Authors state that following this route, we are heading in the wrong direction, and in technical terms, the wider proliferation of AA1100AS and its principles, with greater emphasis on reasonable assurance as opposed to the limited and enhanced role of stakeholders, are vital to get back on track. The paper contributes to the emerging literature on accountability standards and stresses the need to enhance sustainability-related assurance. (original abstract)
Dostępne w
Biblioteka Główna Uniwersytetu Ekonomicznego w Katowicach
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Bibliografia
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Cytowane przez
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ISSN
1508-2008
Język
eng
URI / DOI
http://dx.doi.org/10.18778/1508-2008.24.20
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