Special Issue "Sustainability Risk Disclosure in Non-financial Reporting in Financial Institutions and Listed Companies"

A special issue of Risks (ISSN 2227-9091).

Deadline for manuscript submissions: 31 October 2021.

Special Issue Editors

Prof. Dr. Elżbieta Izabela Szczepankiewicz
E-Mail Website
Guest Editor
Department of Accounting and Financial Audit, PoznańUniversity of Economics and Business, Al. Niepodległości 10, 61-875Poznań, Poland
Interests: internal audit in the organization; internal control in the organization; IT systems in accounting; external audit; reporting within the entity; accounting theory; intangible assets and intellectual capital, Internal audit, sustainable accounting (accounting for sustainable development); financial reporting; non-financial reporting
Special Issues and Collections in MDPI journals
Prof. Dr. Beata Zyznarska-Dworczak
E-Mail Website
Guest Editor
Department of Accounting and Financial Audit, Poznań University of Economics and Business, 61-875 Poznań, Poland
Interests: sustainability accounting (accounting for sustainable development); sustainability assurance;non-financial reporting; financial reporting; financial auditing
Special Issues and Collections in MDPI journals

Special Issue Information

Dear Colleagues,

Effective assessment and analysis of sustainability risks are caused by various factors. Today, sustainability risk is becoming more and more the subject of disclosures in non-financial reporting. Nevertheless, sustainability risk remains underrepresented as it is hardly ever considered and discussed in science research. Moreover, in the face of new regulations and expectations of sustainability in financial institutions, sustainability risk in these entities is an important research niche.

This Special Issue invites various scholars to explore research from different perspectives offering new insights into creative approaches and systemic thinking as well as innovative processes for dealing with sustainability risk and its disclosure in non-financial reporting. Conceptual and theoretical as well as empirical and inter- and transdisciplinary papers are equally welcome. The Special Issue is focused on but not limited to the following topics:

  • Sustainability risk management and risk disclosure in non-financial reporting in financial institutions;
  • Trends in risk disclosure in the sustainability reporting of financial institutions;
  • Drivers of risk disclosure in the sustainability reporting of financial institutions;
  • Quality of sustainability risk disclosure in financial institutions;
  • Sustainability risk disclosure across different industries, including the background of financial institutions;
  • Sustainability assurance of risk disclosure in non-financial reporting in financial institutions;
  • Sustainability risk assessment tools in financial institutions;
  • Integration of sustainability risks in financial market participants’ investment decision in financial institutions;
  • Financial and non-financial stakeholders’ reaction to sustainability risk disclosure in financial institutions;
  • Corporate sustainability through non-financial risk management in financial institutions;
  • Conceptual frameworks for corporate risk disclosure in financial institutions;
  • Sustainability risk disclosure according to the corporate legitimacy theory;
  • Sustainability accountability toward risk disclosure in non-financial reporting.

Prof. Dr. Elżbieta Szczepankiewicz
Prof. Dr. Beata Zyznarska-Dworczak
Guest Editors

Manuscript Submission Information

Manuscripts should be submitted online at www.mdpi.com by registering and logging in to this website. Once you are registered, click here to go to the submission form. Manuscripts can be submitted until the deadline. All papers will be peer-reviewed. Accepted papers will be published continuously in the journal (as soon as accepted) and will be listed together on the special issue website. Research articles, review articles as well as short communications are invited. For planned papers, a title and short abstract (about 100 words) can be sent to the Editorial Office for announcement on this website.

Submitted manuscripts should not have been published previously, nor be under consideration for publication elsewhere (except conference proceedings papers). All manuscripts are thoroughly refereed through a single-blind peer-review process. A guide for authors and other relevant information for submission of manuscripts is available on the Instructions for Authors page. Risks is an international peer-reviewed open access monthly journal published by MDPI.

Please visit the Instructions for Authors page before submitting a manuscript. The Article Processing Charge (APC) for publication in this open access journal is 1400 CHF (Swiss Francs). Submitted papers should be well formatted and use good English. Authors may use MDPI's English editing service prior to publication or during author revisions.

Keywords

  • sustainability risk
  • non-financial risk
  • ESG risks
  • integrated report
  • non-financial reporting
  • accountability
  • sustainability risk assessment
  • sustainability risk management
  • financial institutions

Published Papers (2 papers)

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Research

Article
Sustainability Reporting in Cooperatives
Risks 2021, 9(6), 117; https://0-doi-org.brum.beds.ac.uk/10.3390/risks9060117 - 11 Jun 2021
Viewed by 835
Abstract
The aim of the present study is to examine the sustainability reports of cooperatives, which may play an important role in achieving the sustainable development goals and help to identify which economic, environmental, and social sustainability indicators cooperatives are currently reporting. For this [...] Read more.
The aim of the present study is to examine the sustainability reports of cooperatives, which may play an important role in achieving the sustainable development goals and help to identify which economic, environmental, and social sustainability indicators cooperatives are currently reporting. For this purpose, a total of 168 sustainability reports were examined for cooperatives that use the Global Reporting Initiative (GRI) G4 reporting, and that are included in the Sustainability Disclosure Database (SDD-GRI). As a result of this study, it was determined that the economic performance indicator disclosure levels of cooperatives that are active in the financial services sector are higher compared with those of cooperatives that are active in other sectors. In addition, it was also observed that the labor practices and decent work sub-category indicator disclosure levels of cooperatives active in the agriculture sector are lower compared to those of cooperatives that are active in the healthcare services and financial services sectors. Another outcome of this study was the finding that the social performance indicator disclosure levels for large-scale cooperatives are greater than those of small- and medium-sized (SME) cooperatives. Full article
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Article
Identification of Going-Concern Risks in CSR and Integrated Reports of Polish Companies from the Construction and Property Development Sector
Risks 2021, 9(5), 85; https://0-doi-org.brum.beds.ac.uk/10.3390/risks9050085 - 03 May 2021
Viewed by 646
Abstract
The question of non-financial and risk disclosures in corporate annual statements has been discussed globally for over a decade. The stakeholders of socially responsible organisations report a constantly growing demand for financial and non-financial information, including that related to threats and risks connected [...] Read more.
The question of non-financial and risk disclosures in corporate annual statements has been discussed globally for over a decade. The stakeholders of socially responsible organisations report a constantly growing demand for financial and non-financial information, including that related to threats and risks connected to the organisation’s activity. The aim of this paper is to determine whether companies from the construction and property development sector disclose financial risk in a CSR or integrated reports, and whether it is possible to assess going-concern risks based on the reports. The author analysed the content of selected CSR and integrated reports to describe the scope and structure of going-concern risk information in Polish companies from the construction and property development sector. The author reached two key empirical findings. Firstly, the results may suggest that companies are at different stages of the process of adopting integrated reporting, depending on the year of issue of the first CSR report. Secondly, less than half of the analysed companies disclose their financial data and risk, as well as describe their risk management systems. The study also shows that the ‘soft’ solutions set out in the regulations give companies considerable freedom in disclosing risk information, which is sometimes counterproductive. Therefore, it is of key importance to develop a single integrated standard for risk disclosures. In this paper, the author demonstrates a logical process of reasoning ensuing from the literature review through empirical research down to the implementation stage of conceptual model for disclosures on financial and going-concern risks in CSR and integrated reports. The present study makes a valuable contribution to CSR and integrated reporting theories and constitutes a breakthrough in identifying risks affecting socially responsible companies in Poland. The study fills a research gap in the area of non-financial (including information on risk) disclosures in annual reports of listed companies and other companies from the construction and property development sector. Full article
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