Accountability on Sustainability in Central and Eastern Europe: An Empirical Assessment of Sustainability-Related Assurance

Oleh Pasko; Inna Balla; Inna Levytska; Nataliia Semenyshena

doi:10.18778/1508-2008.24.20

Autor

Oleh Pasko Ph.D., Assoc. Prof., Sumy National Agrarian University, Faculty of Economics and Management, Department of Accounting and Taxation, Sumy, Ukraine https://orcid.org/0000-0002-6275-5885
Inna Balla Ph.D., Assistant professor, State Agrarian and Engineering University in Podilya, Faculty of Economics, Department of Accounting, Taxation and E-business, Kamianets-Podilskyi, Ukraine https://orcid.org/0000-0001-5041-9801
Inna Levytska Doctor of Economic Sciences, Full Professor, National University of Life and Environmental Sciences of Ukraine, Educational and Scientific Institute of Continuing Education and Tourism, Department of Agricultural Consulting and Tourism, Kyiv, Ukraine https://orcid.org/0000-0003-3739-6662
Nataliia Semenyshena Ph.D., Assoc. Prof., State Agrarian and Engineering University in Podilya, Faculty of Economics, Department of Accounting, Taxation and E‑business, Kamianets-Podilskyi, Ukraine; Doctoral candidate; Ternopil National Economic University, Department of Accounting and Taxation, Ternopil, Ukraine https://orcid.org/0000-0002-0718-0230

DOI:

https://doi.org/10.18778/1508-2008.24.20

Słowa kluczowe:

raportowanie zrównoważonego rozwoju, oświadczenie dotyczące wiarygodności, GRI, społeczna odpowiedzialność biznesu, raportowanie, audyt

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.

Pobrania

Brak dostępnych danych do wyświetlenia.

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