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The paper aims to show that materiality in the EU's non-financial reporting directive (NFRD) is an ambiguous concept, that its meaning is contested and that this contest for materiality is a contest for the meaning of Corporate Social Responsibility (CSR). Thus, the paper shall highlight a new aspect of materiality as a core principle in non-financial reporting.

The paper combines a historical analysis of the EU's CSR policies, an in-depth textual analysis of the EU's 2014 NFRD and associated documents, of non-financial reporting frameworks and exemplary adoptions of the NFRD in national laws.

The paper identifies two conflicting views of materiality in the NFRD. It shows that these “additive” and “cumulative” views correspond to the approaches taken by the Global Reporting Initiative (GRI) and International Integrated Reporting Council (IIRC) frameworks and by different national adoptions of the NFRD. The paper concludes that this contest for materiality is a contest for CSR – focusing either on business risks or impacts, shareholders or stakeholders, the business case or the social case for such a responsibility.

The paper is mainly based on an in-depth analysis of the European debate on materiality in non-financial reporting. Some of the paper's descriptive results are thus limited to this particular case. However, the main conceptual findings are backed up by an analysis of internationally established reporting frameworks and scholarly debates on the issue.

The paper reveals the practical implications of the contesting “additive” and “cumulative“ understandings of materiality present in the NFRD. The paper thus further underpins the preference for a “double materiality” perspective in the revision of the NFRD and the EC's 2021 CSRD proposal.

The paper makes an original contribution in its explication of different understandings of materiality in non-financial reporting and how these eventually represent different, competing perspectives on the nature of the NFRD and of CSR.

This study aims to investigate the differences in the extent of non-financial disclosure (NFD) across companies listed on the Warsaw Stock Exchange over the period surrounding the implementation of the Directive 2014/95/EU.

The sample comprising 134 selected companies. Content analysis and a disclosure index were used to measure the level of NFD. Non-financial reporting practices in the two years before (2015) and one year after (2017) the implementation of the Directive were compared.

The results highlight that there is already a high level of compliance with the European Union’s regulation. The extent of the NFD across different thematic aspects in reporting media increased significantly between 2015 and 2017 in particular in human rights and anti-corruption. The Directive had the largest impact on those firms with previously low levels of NFD and led to more homogeneity of NFD across different industries.

The study contributes to the understanding of the impact of the Directive on the NFD practices by European Union companies. The research has important implications for policymakers because it revealed that mandatory regulations form a crucial instrument in improving the harmonization of NFD. The research suggests that, due to the Directive, stakeholders should be provided with more comprehensive information that they need in their decision-making process.

This study examines the internationalization effects of corporate social responsibility (CSR) reporting, specifically aiming to identify and compare the CSR reporting practices of large US multi-national corporations (MNCs) and their Polish subsidiaries.

Based on content analysis and using a disclosure index, the authors examined the CSR information posted on, or linked to, the corporate websites of a sample of 60 US-based MNCs and their subsidiaries operating in Poland.

The findings indicate that US companies, despite operating in a less regulated environment, had more extensive disclosure than their Polish subsidiaries and covered more CSR-related topics. CSR disclosures within the US subsample were analogous in volume and detail. By contrast, only about half of Polish companies provided CSR disclosures, which were more diverse in volume and in the types of activities disclosed. The authors did not find a significant positive correlation between the CSR disclosures of the two subsamples.

The study contributes to the literature on internationalization processes and sustainability practices. It provides insights into the CSR reporting of companies located in Central and Eastern European countries. The findings also have implications for policymakers in incentivizing the enhancement of the reporting disclosure practices of companies.

The cement industry's environmental implications place climate change at the centre of sector organisations' corporate social responsibility (CSR) policies, such as the Secil Group. The organisation's CSR policies definition, narrative framing and communication are fundamental, as they can affect its reputation. This article aims to highlight the climate change framing in the Secil Group sustainability report (SR) narrative.

The framing theory is applied to analyse the international and sectoral climate change regulatory measures and the Secil Group SR. Document analysis is used to characterise Secil SR as a communication tool. Qualitative content analysis is used to highlight how Secil and the international and sectoral regulatory measures on climate change frame their narrative and compare each other.

The international and sectoral regulatory measures on climate change and the Secil's SR broadly frame climate change, using ethical, efficiency and effectiveness, communication and relations and law and regulation framings. The Secil's Group SR also highlights the financial frame, exposing the challenge of reconciling economic with collective interests. There is room for researchers to explore the concepts of CSR, sustainability and environment, social and governance (ESG) through the lens of complementarity.

This study shows that the Wehmeier and Raaz (2012) model, created to study transparency, can be applied to other communication studies. This paper explores a case study and, for this reason, is not generalisable. Although, the method and theoretical framework can be applied to any organisation.

To determine whether to entrust the European Union (EU) to create a new nonfinancial reporting framework or endorse the extant reporting framework developed by the Global Reporting Initiative (GRI), this study aims to explore whether the mandatory implementation of the EU Directive positively impacted the GRI-based environmental disclosure.

The authors compared the pre- and post-EU Directive environmental disclosure of 16 Italian environmentally sensitive companies. The authors used an extended coding scheme and developed a unique scoring system to compare the quantitative and qualitative changes in environmental disclosure.

The analysis showed that the quantity of environmental disclosure increased after the mandatory EU Directive adoption. The most significant change was observed regarding the disclosure topics explicitly required by the Italian legislature. Additionally, disclosure of soft information continued to prevail over that of hard information in the post-Directive period. While the Directive boosted the level of adherence to GRI standards, Italian companies disclosed information that could be easily mimicked (soft) instead of objective measures that could be verified (hard). In light of this evidence, the endorsement of extant GRI standards could be a valuable option for enhancing the comparability and transparency of environmental disclosure.

This study used an original extended coding system and proposed related environmental disclosure indexes that allow monitoring changes in environmental disclosure over time. To the authors’ best knowledge, this study is one of the few that justifies the significant impact of regulation (here the EU Directive) on the increase in environmental disclosure and that uses hard and soft information typology to examine the quality of environmental disclosure.

Nearly half of the surveyed SMEs in Poland admitted that there is a very strong competition on the market where they operate. Among the neuralgic factors they point to the lack of qualified employees (PARP, 2021). Companies can use CSR policies to attract competent employees and retain valuable ones. Therefore, the purpose of this research paper is to find out whether, according to employees working in SME companies, an active CSR policy influences their employment-related decisions.

The data were collected through questionnaires received from 618 employees of 29 SMEs in Poland through questionnaires, which were analyzed with the IBM SPSS Statistics 26.0 and Microsoft Excel 2019.

The survey results provide evidence that CSR activities are an important factor in employees' decisions about potential employment and/or continued employment. In particular, the results show that almost all areas of CSR, except cooperation with the local communities, are important to employees. The survey also provides a clear answer as to which CSR initiatives benefiting employees of SME companies are the most important for them.

The conducted research fills a gap in CSR related studies on the SME sector in Poland. This is important, given the significant share of SME sector companies in the market in Poland and around the world.