Disclosure on Corporate and NGO Cooperation in Poland - Coming out or a Low Profile Approach?

Theoretical Journal of Accounting, Vol. 88, Issue 144, p163-181, 2016

Posted: 30 Mar 2017 Last revised: 1 Apr 2017

See all articles by Halina Waniak-Michalak

Halina Waniak-Michalak

University of Lodz, Management Department

Jan Michalak

University of Lodz

Date Written: March 28, 2016

Abstract

The first aim of the paper is to answer the question regarding the scope of the information on philanthropic cooperation revealed by corporations and charitable organizations in a transition country. We explore the findings from the content analysis of disclosures of 41 corporations and 82 foundations. The results showed that the scope of disclosure on corporate and NGO collaborations is small on both sides. The second objective of the paper is to explore the reasons of the small scope of disclosure on corporations' and NGOs' collaborations. In order to achieve the second aim, we extended our analysis through interviews with CSR managers and directors of foundations. Firstly, some managers adopt the stance that when there is no legal requirements or even voluntary guidelines (like GRI Guidelines), no further disclosure on collaboration is necessary. Moreover, the managers of corporations tend to follow the materiality rule in voluntary disclosure and reveal information only in projects with the biggest budgets and/or major social impact. NGOs do not see the benefits for them in publishing detailed information about their collaboration with companies.

Keywords: Corporate Social Responsibility, NGOs, Reporting, Disclosure, Collaboration

JEL Classification: M40, M41, M14

Suggested Citation

Waniak-Michalak, Halina and Michalak, Jan, Disclosure on Corporate and NGO Cooperation in Poland - Coming out or a Low Profile Approach? (March 28, 2016). Theoretical Journal of Accounting, Vol. 88, Issue 144, p163-181, 2016, Available at SSRN: https://ssrn.com/abstract=2942379

Halina Waniak-Michalak (Contact Author)

University of Lodz, Management Department ( email )

Ulica Prezydenta Gabriela
Narutowicza 65 str.
Lodz, 90-131
Poland
+48 42 6355224 (Phone)
+48 42 6355224 (Fax)

Jan Michalak

University of Lodz ( email )

Ulica Prezydenta Gabriela
Narutowicza 65 str.
Lodz, 90-131
Poland

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