Accounting Geared towards Corporate Social Responsibility: Analysis of the Polish Insurance Sector
The aim of the study was to present the way in which non-financial information associated with Corporate Social Responsibility (CSR) is reported in the Polish insurance sector. Moreover was intended to check the engagement of Polish insurance companies in non-financial reporting and to determine in...
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| Format: | Article |
| Language: | English |
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Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
2022-01-01
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| Series: | Nauki o Finansach |
| Online Access: | https://journals.ue.wroc.pl/fins/article/view/211 |
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| _version_ | 1850271459606265856 |
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| author | Patryk Obora |
| author_facet | Patryk Obora |
| author_sort | Patryk Obora |
| collection | DOAJ |
| description | The aim of the study was to present the way in which non-financial information associated with Corporate Social Responsibility (CSR) is reported in the Polish insurance sector. Moreover was intended to check the engagement of Polish insurance companies in non-financial reporting and to determine in which areas they are socially responsible. Non-financial reporting is facing many problems which derive from the lack of uniform standards and regulations. The research was carried out by compiling the existing data on the official websites of insurance companies and elaborating a case study of Ergo Hestia. A role model of transparent CSR reporting is the social report of the Ergo Hestia Group from 2020, which was prepared in accordance with GRI (Global Reporting Initiative) standards, the UN "2030 Agenda for Sustainable Development" goals and the principles of "Good Practice". The study shows that the insurance market is insufficiently involved in sustainable development issues and focuses primarily on building a good reputation. The social commitment of companies outweighs other areas of CSR, which makes the comparison process difficult to realise.(original abstract) |
| format | Article |
| id | doaj-art-d6ee1ff4cd3544c8bb410833039429a4 |
| institution | OA Journals |
| issn | 2449-9811 |
| language | English |
| publishDate | 2022-01-01 |
| publisher | Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu |
| record_format | Article |
| series | Nauki o Finansach |
| spelling | doaj-art-d6ee1ff4cd3544c8bb410833039429a42025-08-20T01:52:14ZengWydawnictwo Uniwersytetu Ekonomicznego we WrocławiuNauki o Finansach2449-98112022-01-01272212Accounting Geared towards Corporate Social Responsibility: Analysis of the Polish Insurance SectorPatryk Obora0Krakow University of EconomicsThe aim of the study was to present the way in which non-financial information associated with Corporate Social Responsibility (CSR) is reported in the Polish insurance sector. Moreover was intended to check the engagement of Polish insurance companies in non-financial reporting and to determine in which areas they are socially responsible. Non-financial reporting is facing many problems which derive from the lack of uniform standards and regulations. The research was carried out by compiling the existing data on the official websites of insurance companies and elaborating a case study of Ergo Hestia. A role model of transparent CSR reporting is the social report of the Ergo Hestia Group from 2020, which was prepared in accordance with GRI (Global Reporting Initiative) standards, the UN "2030 Agenda for Sustainable Development" goals and the principles of "Good Practice". The study shows that the insurance market is insufficiently involved in sustainable development issues and focuses primarily on building a good reputation. The social commitment of companies outweighs other areas of CSR, which makes the comparison process difficult to realise.(original abstract)https://journals.ue.wroc.pl/fins/article/view/211 |
| spellingShingle | Patryk Obora Accounting Geared towards Corporate Social Responsibility: Analysis of the Polish Insurance Sector Nauki o Finansach |
| title | Accounting Geared towards Corporate Social Responsibility: Analysis of the Polish Insurance Sector |
| title_full | Accounting Geared towards Corporate Social Responsibility: Analysis of the Polish Insurance Sector |
| title_fullStr | Accounting Geared towards Corporate Social Responsibility: Analysis of the Polish Insurance Sector |
| title_full_unstemmed | Accounting Geared towards Corporate Social Responsibility: Analysis of the Polish Insurance Sector |
| title_short | Accounting Geared towards Corporate Social Responsibility: Analysis of the Polish Insurance Sector |
| title_sort | accounting geared towards corporate social responsibility analysis of the polish insurance sector |
| url | https://journals.ue.wroc.pl/fins/article/view/211 |
| work_keys_str_mv | AT patrykobora accountinggearedtowardscorporatesocialresponsibilityanalysisofthepolishinsurancesector |