- Tytuł:
-
Financial and ESG reporting in times of uncertainty
Sprawozdawczość finansowa i sprawozdawczość ESG w czasach niepewności - Autorzy:
- Zyznarska-Dworczak, Beata
- Powiązania:
- https://bibliotekanauki.pl/articles/52774565.pdf
- Data publikacji:
- 2022-12-05
- Wydawca:
- Stowarzyszenie Księgowych w Polsce
- Tematy:
-
accountability
accounting
COVID-19
ESG
financial reporting
inflation
pandemic
sustainability
war
uncertainty - Opis:
- Purpose: The paper aims to explore how financial and ESG reporting have changed under the influence of rising economic and business uncertainty and how these changes may influence corporate accountability. Methodology/approach: The main research method is the extensive literature review. For inference, the methods of analysis and synthesis are used. Findings: The paper is based on positive and normative approaches. The positive approach reveals the key corporate reporting changes in times of uncertainty, analyzed in the light of the legitimacy theory and stakeholder theory. The paper indicates how different levels of uncertainty (economic policy uncertainty, business uncertainty, accounting uncertainty, audit uncertainty, uncertainty in ESG performance, and ESG assurance) can influence corporate reports and thus cause a significant change in corporate accountability. The proposed normative approach assumes that corporate reporting will become more accountability-based, depicting the uncertainties at their different levels, which should be supported by reporting companies, controllers, and regulators. Originality/value: Since limited studies exist that focus on corporate reporting in times of uncertainty, the paper fills the gap. The paper contributes to the understanding of the significance of uncertainty in corporate reporting and its influence on accountability, thus offering findings that are potentially useful for both theory and practice.
- Źródło:
-
Zeszyty Teoretyczne Rachunkowości; 2022, 46(4); 161-180
1641-4381
2391-677X - Pojawia się w:
- Zeszyty Teoretyczne Rachunkowości
- Dostawca treści:
- Biblioteka Nauki
Artykuł