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Key performance indicators disclosure in the context of the EU directive: when does stakeholder pressure matter?

Meditari Accountancy Research, 2021-12, Vol.29 (7), p.1-30 [Peer Reviewed Journal]

Joanna Krasodomska and Ewelina Zarzycka. ;2020. This work is published under http://creativecommons.org/licences/by/4.0 (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2049-372X ;EISSN: 2049-3738 ;DOI: 10.1108/MEDAR-05-2020-0876

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  • Title:
    Key performance indicators disclosure in the context of the EU directive: when does stakeholder pressure matter?
  • Author: Krasodomska, Joanna ; Zarzycka, Ewelina
  • Subjects: Business metrics ; Climate change ; Disclosure ; Employees ; EU directives ; Financial disclosure ; Financial reporting ; Financial statements ; Hypotheses ; Regulation ; Social responsibility ; Stakeholders
  • Is Part Of: Meditari Accountancy Research, 2021-12, Vol.29 (7), p.1-30
  • Description: Purpose The paper aims to explore the effect of stakeholder pressure on the disclosure of key performance indicators (KPIs) and the patterns of this disclosure in large public interest entities (PIEs). Design/methodology/approach The study is based on the content analysis of the disclosures provided by 169 large (PIEs) operating in Poland in 2019. The data was hand-collected from the companies’ non-financial statements. The research hypotheses were empirically tested with the use of linear regression. Findings The explanation for the disclosure of KPIs can be found in stakeholder theory, operationalized by stakeholder pressure linked to industry. In line with the expectations, business-related KPIs are disclosed by companies operating in industries with high pressure from investors, environment-related KPIs are presented by companies operating in environmentally sensitive industries and companies operating in industries with high pressure from employees disclose society-related KPIs. According to the results of the study, reporting on employee-related KPIs is accompanied by environmental and social KPI disclosures. Originality/value The study contributes to the literature on corporate non-financial disclosures as it provides new insights into non-financial KPI disclosures in a new and relatively unexplored institutional setting established by the Directive 2014/95/EU. While researchers recognize the stakeholders’ environmental and social concerns, there is nevertheless a lack of understanding of their implications for KPIs in measuring social practice. The research fills that gap by addressing the specific impact of different stakeholder groups on the disclosure of KPIs.
  • Publisher: Pretoria: Emerald Publishing Limited
  • Language: English
  • Identifier: ISSN: 2049-372X
    EISSN: 2049-3738
    DOI: 10.1108/MEDAR-05-2020-0876
  • Source: AUTh Library subscriptions: ProQuest Central
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