In this paper we explore whether a number of elements influence the levels of corporate social responsibility (CSR) disclosure in the annual reports of Polish companies. These elements include the following: company size, profitability, financial leverage, industry environmental sensitivity, board size, women on the board, internationalization, and reputation. We use content analysis to determine the quality of CSR disclosures. We test our hypotheses using a Tobit regression analysis on a sample of 60 reports from Polish companies listed on the Warsaw Stock Exchange. We find industry environmental sensitivity to have significant influence on CSR disclosures. Our research findings also reveal a relationship between company turnover, duration of the stock exchange listing, inclusion in the Respect Index portfolio and foreign capital share, and the level of CSR disclosures. This study extends the scope of previous studies by including non-commonly used independent variables: the company’s internationalization and reputation. To the authors’ knowledge, it is the primary step to investigating CSR reporting practices coupled with the corporate characteristics in a Central and Eastern European country such as Poland. The paper contributes to the understanding of determinants of CSR disclosure and offers findings which are potentially useful for both theory and practice.

This paper summarizes the UNCTAD ISAR WBCSD Webinar—Assurance on Sustainability Reports: Current Practices and Challenges, which explored views and practices on assurance of extended external reporting (EER) and identified challenges and potential ways forward. Stakeholders are demanding more accountability, as reflected in increased publication of EER and regulatory developments. EER can play an important role in rebuilding trust by catalyzing corporate focus and disclosure of business‐centric matters material to stakeholders including strategy, business model, governance, and greater transparency on other material non‐financial matters. Relatedly, EER cannot rebuild trust unless disclosures are credible and viewed as credible. Therefore, it is important that assurance, and other credibility enhancing techniques, is developed alongside EER frameworks and takes account of regulatory initiatives. We expand on lessons outlined during the Webinar by highlighting questions posed by participants, providing a historical overview of European regulatory developments (e.g., Directive 2014/95/EU and a forthcoming revision), providing a historical overview of the IAASB’s development of ISAE 3000 and forthcoming guidance on addressing major challenges aimed at supporting EER assurance, and providing an overview of practice‐focused publications addressing EER assurance. We conclude with an assessment of the way forward in regard to possible changes in the EER institutional setting, potential harmonization of EER standards, and the ability to provide reasonable versus limited assurance. Along with our companion paper (Venter and van Eck, 2021, 32), we contribute to the current discussion on EER assurance by providing a comprehensive assessment of the EER assurance landscape.

COVID-19 has led to an increase in the use of distance learning and social media for educational and communication purposes. The paper aims to investigate the factors that impact communication and collaboration in a distance learning environment in and outside of the virtual classroom during the COVID-19 pandemic and the role of social media in this process. The online survey was used to collect the data and test the research hypotheses. In total, 234 students’ answers were analyzed. The study findings indicate that the increasing use of Facebook (FB) for professional purposes improves students’ communication and collaboration during distance learning courses. High activity on FB and LinkedIn (LKND) is important for communication with educators. In line with engagement theory, active participation in distance classes and high assessment of the online tools used positively influence the processes of communicating and collaborating among students. The study contributes to the distance learning literature as it adds to our understanding of distance learning in the midst of a pandemic through the lenses of engagement theory. It also has practical implications for all active participants in the educational process.

Purpose: – The purpose of this paper is to present an overview of the concepts of corporate social responsibility (CSR) in banks and integrated reporting, a review of the literature on the subject and the author’s own research results. The author’s research was designed to identify information on CSR included in the management commentaries of selected banks operating in Poland and to evaluate the disclosures with regard to their quality, diversity and the ways they change over time. Design/methodology/approach: – The author formulates three hypotheses relating to the social and environmental disclosures and verifies them using a disclosure index approach based on the analysis of 84 management commentaries of 12 banks operating in Poland in 2005-2011. Findings: – Banks tend to include CSR disclosures in the management commentary. They present CSR information in a diverse manner, focusing mainly on community involvement. The quality of CSR disclosures in 2011 was higher as compared with 2005. None of the banks in the sample produced integrated reports. Research limitations/implications: – The study concentrates on CSR disclosures only in management commentaries and relies on the review of information presented by a limited number of banks. Originality/value: – The study contributes to the scarce literature on social responsibility disclosures by financial institutions in Central and Eastern Europe; it also discusses a new integrated reporting model.

Purpose: The paper aims to examine if corporate characteristics, general contextual factors and the internal context differentiate the quality and quantity of the disclosed non-financial Key Performance Indicators (KPIs).Design/methodology/approach: The study is based on content analysis of the disclosures provided by large public interest entities operating in Poland after the introduction of the Directive 2014/95/EU. The quality of the KPIs disclosures is measured with the disclosure index. Regression analysis and selected statistical tests are used to examine the influence of the selected factors on the differences in the index value and corporate disclosure choices as regards the KPIs.Findings: The study findings indicate that the sample companies provide a variety of non-financial KPIs in a manner that makes their effective comparison difficult. The research confirms that mainly industry, ecologists and the reporting standard determine the significant differences in the quality of the KPIs disclosures and the quantity of presented KPIs.Research limitations/implications: The paper adds to the understanding of the differences in the quality of KPIs presentation and the choice of disclosed KPIs.Practical implications: The paper includes suggestions on how to change corporate practice with regard to the non-financial KPIs disclosures.Originality/value: We shed additional light on the importance of internal contextual factors such as the reporting standard and the reporters' experience in providing non-financial KPIs disclosures.