Projects funded by the NCN


Information on the principal investigator and host institution

Information of the project and the call

Keywords

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The effects of non-financial reporting legislation on human resource management practices and corporate governance in Germany and Poland. Analyzing the impacts of Directive 2014/95/EU

2018/31/G/HS4/02504

Keywords:

non-financial reporting diversity management human resource management corporate governance EU Directive mixed methods research

Descriptors:

  • HS4_9:

Panel:

HS4 - Individuals, institutions, markets: economics, finance, management, demography, social and economic geography, urban studies

Host institution :

Szkoła Główna Handlowa w Warszawie, Kolegium Zarządzania i Finansów

woj. mazowieckie

Other projects carried out by the institution 

Principal investigator (from the host institution):

prof. Maria Aluchna 

Number of co-investigators in the project: 6

Call: BEETHOVEN 3 - announced on 2018-09-14

Amount awarded: 314 600 PLN

Project start date (Y-m-d): 2020-04-01

Project end date (Y-m-d): 2024-03-31

Project duration:: 48 months (the same as in the proposal)

Project status: Project settled

Project description

Download the project description in a pdf file

Note - project descriptions were prepared by the authors of the applications themselves and placed in the system in an unchanged form.

Information in the final report

  • Publication in academic press/journals (9)
  • Book publications / chapters in book publications (3)
  1. Reputation façade-building through non-financial disclosure: An empirical analysis of gender pay equality reporting
    Authors:
    Ihar Sahakiants, Maria Aluchna, Bogumił Kamiński
    Academic press:
    Journal for East European Management Studies (rok: 2024, tom: 29(3), strony: 489–515), Wydawca: Nomos Verlag
    Status:
    Published
    DOI:
    10.5771/0949-6181-2024-3-489 - link to the publication
  2. Sustainability reporting as a social construct: the systematic literature review within socio-political view
    Authors:
    Maria Aluchna, Maria Roszkowska-Menkes, Ewa Jastrzębska, Leszek Bohdanowicz
    Academic press:
    Social Responsility Journal (rok: 2023, tom: 19(8), strony: 1535-1554), Wydawca: Emerald
    Status:
    Published
    DOI:
    10.1108/SRJ-06-2022-0231 - link to the publication
  3. Do institutional investors encourage firm to social disclosure? The stakeholder salience perspective,
    Authors:
    Maria Aluchna, Maria Roszkowska-Menkes, Bogumił Kamiński, Dominika Bosek-Rak
    Academic press:
    Journal of Business Research (rok: 2022, tom: 142, strony: 674-682), Wydawca: Elsevier
    Status:
    Published
    DOI:
    10.1016/j.jbusres.2021.12.064 - link to the publication
  4. Corporate governance perspective on environmental reporting: Literature review and future research agenda
    Authors:
    Maria Aluchna, Maria Roszkowska-Menkes, Sara Khan
    Academic press:
    Corporate Social Responsibility and Environmental Management (rok: 2024, tom: 31(3), strony: 1550-1577), Wydawca: Wiley
    Status:
    Published
    DOI:
    10.1002/csr.2643 - link to the publication
  5. Determinanty dokonań polskich spółek publicznych w zakresie ESG
    Authors:
    Leszek Bohdanowicz, Maria Aluchna
    Academic press:
    Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu (rok: 2023, tom: 4, strony: 23-33), Wydawca: Uniwersytet Ekonomiczny we Wrocławiu
    Status:
    Published
    DOI:
    10.15611/pn.2023.4.03 - link to the publication
  6. Legislative action and a propensity to report: human resource management and corporate governance disclosure in Germany and Poland
    Authors:
    Aluchna M., Kamiński B. Muster M., Roszkowska-Menkes M., Sahakiants I., Steger T. Wrzosek M.
    Academic press:
    Managerial Finance (rok: 2024, tom: brak, strony: jeszcze nie ma), Wydawca: Emerald
    Status:
    Published
    DOI:
    10.1108/MF-08-2024-0633 - link to the publication
  7. Organizational responses to non-financial reporting legislation in Germany and Poland—Qualitative study and explanatory framework
    Authors:
    Festing M., Ballnat A., Aluchna M., Bohdanowicz L., Jastrzębska E., Roszkowska-Menkes M., Sahakiants I, Steger T.
    Academic press:
    European Management Journal (rok: 2025, tom: 43(3), strony: 351-365), Wydawca: Science Direct
    Status:
    Published
    DOI:
    10.1016/j.emj.2024.12.006 - link to the publication
  8. From talk to action: the effects of the non-financial reporting directive on ESG performance
    Authors:
    Maria Aluchna, Maria Roszkowska-Menkes, Bogumił Kamiński
    Academic press:
    Meditari Accountancy Research (rok: 2023, tom: 31(7), strony: 46047), Wydawca: Emerald
    Status:
    Published
    DOI:
    10.1108/MEDAR-12-2021-1530 - link to the publication
  9. Anti-corruption disclosure. Evidence from the natural experiment of the Non-Financial Reporting Directive
    Authors:
    Maria Aluchna, Bogumił Kamiński, Małgorzata Wrzosek
    Academic press:
    Decision (rok: 2024, tom: 51, strony: 165–182), Wydawca: Springer
    Status:
    Published
    DOI:
    10.1007/s40622-024-00386-z - link to the publication
  1. From values to impact in social reporting: The effects of Non-financial Reporting Directive
    Authors:
    Maria Aluchna, Maria Roszkowska-Menkes
    Book:
    Corporate Social Responsibility and Sustainability. From Values to Impact (rok: 2022, tom: 1, strony: 178-188), Wydawca: Routledge
    Status:
    Published
  2. Institutional investors and sustainability reporting
    Authors:
    Maria Aluchna
    Book:
    Sustainable Finance (rok: 2024, tom: 1, strony: 120-147), Wydawca: Routledge
    Status:
    Published
  3. Sustainability reporting in light of the European Union regulations. Integrating theory and policy
    Authors:
    Maria Aluchna
    Book:
    Research Handbook on Sustainability Reporting (rok: 2024, tom: 1, strony: 223-245), Wydawca: Edward Elgar Publishing
    Status:
    Published