Sustainability Reporting Practices in Emerging Economies: A Cross-Country Study of BRICS Nations

Ajay Kumar; Niladri Das

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Opublikowane: lip 2, 2018

Authors

Ajay Kumar

ajay.dms16@gmail.com

Department of Management Studies, Indian Institute of Technology (ISM), Dhanbad, Jharkhand-826004

Niladri Das

niladri_pnu2003@yahoo.co.in

Department of Management Studies, Indian Institute of Technology (ISM), Dhanbad, Jharkhand-826004

Abstrakt

W kontekście rosnącego geopolitycznego i ekonomicznego znaczenia gospodarek wschodzących, celem tego artykułu jest ustalenie, czy firmy funkcjonujące w ramach tych gospodarek są gotowe dostosować swoją zwiększoną wagę ekonomiczną do większej odpowiedzialności społecznej. Biorąc pod uwagę względną rzadkość badań prowadzonych w zakresie raportowania praktyk na rzecz zrównoważonego rozwoju w krajach BRICS (Brazylii, Rosji, Indii, Chinach i RPA), szczególną uwagę należy zwrócić na firmy pochodzące z tych właśnie krajów. W badaniach przeprowadzono analizę różnic odnoszących się do firm z grupy krajów BRICS w kontekście różnych wskaźników związanych z raportowaniem praktyk na rzecz zrównoważonego rozwoju. Celem była ocena praktyk raportowania odpowiedzialności korporacyjnej z wykorzystaniem platformy GRI opracowanej przez Global Reporting Initiative. Ocena wybranych firm ukazała zróżnicowanie, jakie występuje w poszczególnych krajach wschodzących gospodarek w zakresie realizowanych praktyk. Indie osiągają najwyższe wyniki we wszystkich wymiarach rozwoju zrównoważonego, tj. gospodarczym, środowiskowym i społecznym, za nimi plasują się Chiny, podczas gdy rosyjskie firmy osiągają słabsze wyniki we wszystkich kategoriach. Wiodącą branżą zgodną z praktykami raportowania GRI w przypadku Indii jest przemysł sprzętu i oprogramowania (z poziomem zrównoważoności wynoszącym 94,02%), a w Brazylii przemysł papierniczy(z wynikiem wiarygodności 87,97%). W Rosji jest to przemysł petrochemiczny i gazowy (60,84%), podczas gdy w Chinach przemysł samochodowy i transportowy (71,06%), natomiast w RPA sprzedaż detaliczna (62,84%).

Słowa kluczowe:

raportowanie praktyk zrównoważonego rozwoju, wskaźniki GRI, wschodzące gospodarki

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Kumar, A., & Das, N. (2018). Raportowanie praktyk zrównoważonego rozwoju w gospodarkach wschodzących: studium porównawcze krajów z grupy BRICS. Problemy Ekorozwoju Problems of Sustainable Development, 13(2), 17–25. Pobrano z https://ph.pollub.pl/index.php/preko/article/view/5009

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