24 2022, XXV, 1
Business Adminis a ion and Managemen
10.15240/ ul/001/2022-1-002
FACTORS HINDERING THE CONDUCT
OF AUDITS OF CORPORATE SOCIAL
RESPONSIBILITY REPORTS:
EVIDENCE FROM POLAND
Anna Ba oszewicz1, Anna Ru kowska-Zia ko2
1 Uni e si y o Wa mia and Mazu y in Olsz yn, Facul y o Economic Sciences, Ins i u e o Economics and Finance,
Poland, ORCID: 0000-0002-6872-780X, [email p o ec ed];
2 Uni e si y o Wa mia and Mazu y in Olsz yn, Facul y o Economic Sciences, Ins i u e o Economics and Finance,
Poland, ORCID: 0000-0001-6073-3386, [email p o ec ed].
Abs ac : This a icle p esen s he esul s o empi ical esea ch conduc ed among audi i ms in
Poland ega ding he ac o s hinde ing he p o ision o non- inancial in o ma ion e i ica ion and
a es a ion se ices. The apidly de eloping p ac ice o non- inancial epo ing among socially
esponsible en i ies in Poland does no ansla e in o he numbe o epo s ha a e subjec ed o
ex e nal audi s. Despi e he unques ionable need o con i m he eliabili y o non- inancial da a,
se ices o his ype a e no p o ided by he majo i y o audi i ms. The p ima y aim o he a icle is o
iden i y he ac o s hinde ing he pe o mance o audi s o non- inancial epo s in Poland. The a icle
iden i ies he en i ies ope a ing in he Polish audi ma ke in e ms o selec ed ea u es. The au ho s
p o ided answe s o h ee main esea ch ques ions: Wha pe cen age o audi i ms in Poland ca y
ou he e i ica ion o non- inancial epo s? Wha is he size and he le el o employmen o audi
i ms in Poland? Wha ac o s hinde , in he audi o s’ p ac ice, he pe o mance o audi s o non-
inancial epo s? To achie e he objec i e, a su ey esea ch was conduc ed among audi i ms
unde he supe ision o he Polish Agency o Audi O e sigh . The heo e ical basis o he a icle
included a li e a u e s udy on he audi o non- inancial epo s as well as an analysis o egula ions
go e ning his subjec ma e in Poland. This s udy is he i s such e iew o ac o s ha condi ion
he use o such an impo an ool as an audi in non- inancial epo ing. The ob ained s udy esul s
indica e ha only 2.3% o audi i ms pe o m audi s o CSR epo s. The main ac o ha limi s audi
i ms in he pe o mance o his ype o se ices is he low demand in his ega d. Mo eo e , he
audi s o non- inancial epo s a e limi ed by insu icien s a .
Keywo ds: Audi , non- inancial epo ing, CSR, co po a e social esponsibili y, audi , assu ance,
e i ica ion.
JEL Classi ica ion: M42, Q56.
APA S yle Ci a ion: Ba oszewicz, A., & Ru kowska-Zia ko, A. (2022). Fac o s Hinde ing he
Conduc o Audi s o Co po a e Social Responsibili y Repo s: E idence om Poland. E&M
Economics and Managemen , 25(1), 24–41. h ps://doi.o g/10.15240/ ul/001/2022-1-002
In oduc ion
In ecen yea s, non- inancial epo ing has
become a global p ac ice used by businesses
almos all o e he wo ld. I s dynamic
de elopmen can be also ecen ly obse ed in
Poland, which is e lec ed in he g owing numbe
o co po a e social esponsibili y (CSR) epo s
published olun a ily by en e p ises. Thei
scope includes non- inancial esul s ob ained
wi hin he en i onmen al, social and economic
a ea and in o ms abou he isk associa ed wi h
he ini ia i es unde aken by companies.
EM_1_2022.indd 24 23.3.2022 9:36:21
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1, XXV, 2022
Business Adminis a ion and Managemen
Al hough he da a con ained in CSR epo s
a e in o ma i e o s akeholde s and a e used in
he decision-making p ocess, he e is a ce ain
conce n ha hey may lack eliabili y (compa e
wi h Dal Maso e al., 2020). I is no ou o he
ques ion ha companies, while p omo ing hei
ac i i ies, will disclose only selec ed, usually
posi i e, aspec s o hei ope a ions. The e o e,
i appea s easonable o subjec he disclosu es
p esen ed in CSR epo s o an audi , which,
in his con ex , means an independen and
objec i e e i ica ion o he non- inancial
in o ma ion con ained in he epo , and hei
a es a ion (con i ma ion) in e ms o eliabili y.
Un il 2018, non- inancial epo ing in
Poland was olun a y o all en i ies. This was
changed by he Polish ansposi ion o Di ec i e
2014/95/EU o he Eu opean Pa liamen and
o he Council o Oc obe 22, 2014, unde
which nea ly 300 Public In e es En i ies in
Poland we e obliged o disclose non- inancial
in o ma ion. Poland implemen ed he p o isions
o Di ec i e 2014/95/EU in he a ea o epo ing
o ex ended non- inancial in o ma ion by means
o : The Ac o Decembe 15, 2016, amending
he Accoun ing Ac (Jou nal o Laws o 2017,
i em 61), and he Ac o May 11, 2017, on
s a u o y audi o s, audi i ms, and public
o e sigh (Jou nal o Laws o 2017, i em 1089).
Th ee o ms o epo ing non- inancial da a a e
pe mi ed. The i s o m is a s a emen in he
a ea conce ned, p esen ed as a sepa a e pa
in he epo . The second op ion is a sepa a e
epo on non- inancial in o ma ion, d awn up
along wi h he ac i i y epo . The hi d o m
pe mi s la i ude in non- inancial epo ing while
p o iding o he possibili y o including hei
own, na ional, Eu opean Union, o in e na ional
p inciples selec ed by he en i y, wi h he
epo ing en i y ha ing o indica e hem. I
should be emphasized ha he issuance o
EU Di ec i e 2014/95/EU, which he Membe
S a es we e equi ed o anspose in o na ional
legisla ion, was a b eak h ough in non- inancial
epo ing in Eu ope. I s con en has indica ed
a clea di ec ion owa ds g ea e business
anspa ency and esponsibili y as ega ds
he social and en i onmen al issues. I should
be no ed ha 22 coun ies d ew he epo ing
amewo k om he Di ec i e, while he o he s
adap ed i o he exis ing guidelines, and
he audi o ’s in ol emen in con i ming non-
inancial da a was adop ed by 19 Membe
S a es, including Poland (Fă caș, 2020).
The epo ing o in o ma ion hese 300
Public In e es En i ies in Poland is o be
con i med by an independen hi d pa y ha
issues a s a emen in his ega d. O he en i ies
decide hemsel es whe he o commission
he a es a ion o non- inancial da a and,
addi ionally, o subjec hem o a ull audi ,
as he e is no manda o y obliga ion o do so.
I should be no ed ha egula ions do no
indica e clea ly who is o con i m non- inancial
in o ma ion. In p ac ice, his ole is assigned
o he s a u o y audi o , since he p ocess o
disclosu e e i ica ion and he me hodological
aspec s o audi ing non- inancial epo s
a e e y simila o a inancial e iew. I can
he e o e be assumed ha a s a u o y audi o
is a compe en pe son in his a ea. A s udy
conduc ed by Wiśniewska (2015) in he a ea o
he e i ica ion o co po a e social esponsibili y
epo ing on a g oup o 32 Polish companies
ound ha he da a con i ma ion se ices in
his ega d we e p o ided in he en i ies unde
s udy by h ee g oups o uni s: Global Repo ing
Ini ia i e (GRI), consul ing and audi i ms and
o he consul ing i ms. In ol ing audi i ms in
he p ocess o e i ica ion may p o e o be an
app op ia e solu ion, as hese en i ies ha e bo h
he ele an expe ience gained in he cou se o
audi ing inancial epo s, access and he abili y
o link non- inancial in o ma ion wi h inancial
da a and ha e app op ia e IT ools o p o iding
se ices o his ype. The a o emen ioned
componen s ende he audi p ocess cohe en
and well- a ge ed, which may b ing measu able
e ec s in he audi o ’s p ac ice.
I is di icul o indica e he ac ual le el o
audi pe o mance in Poland, as he da a in his
ega d a e no ye ully known. The inc eased
epo ing p ac ices in ecen yea s may no be
consis en wi h he e i ica ion and a es a ion
o he da a con ained in hem (compa e
Zysna ska-Dwo czak, 2016). The a ionale
behind his s a emen includes he esul s o
an analysis o sus ainable de elopmen epo s
o he yea s 2001–2010 om 15 coun ies
which indica ed an inc ease in hei numbe ,
which, un o una ely, did no co ela e wi h
he numbe o epo s subjec ed o ex e nal
e i ica ion. Mo eo e , in ce ain coun ies, e.g.,
I aly and Sweden, wi h an inc ease in epo ing,
a dec ease in he ex e nal e i ica ion o epo s
was no ed (Zysna ska-Dwo czak, 2016).
I is also di icul o quo e he esea che s’
obse a ions in his ega d, as he opics hey
EM_1_2022.indd 25 23.3.2022 9:36:21
26 2022, XXV, 1
Business Adminis a ion and Managemen
add ess ocus mainly on non- inancial epo ing
ca ied ou by socially esponsible en i ies, while
he conside a ions mainly conce n he scope
and hema ic con en o he abo e-men ioned
epo s and epo ing s anda disa ion. The a ea
o epo e i ica ion is usually desc ibed by
companies ha commission his ype o se ice
and indica es whe he a epo o a pa icula
company has been o no subjec ed o
e i ica ion. The e a e no analyses o he audi
ma ke o he le el o se ices p o ided by audi
i ms and he ac o s ha egula e his si ua ion.
This indica es a esea ch gap occu ing in his
a ea. The au ho s belie e ha non- inancial
epo ing audi s a e a ely pe o med, wi h
he iden i ica ion o ac o s which con ibu e
o his si ua ion being o impo ance. I is also
becoming easonable o iden i y a hypo he ical
link be ween speci ic cha ac e is ics o audi
i ms and he ba ie s ha p e en he audi ing
o non- inancial epo s. In he cou se o such
conside a ions, he ollowing esea ch ques ion
a ose:
RQ1: Wha pe cen age o audi i ms in
Poland ca y ou audi s o non- inancial epo s?
RQ2: How la ge a e audi i ms in Poland in
e ms o he u no e ob ained and he numbe
o employees?
RQ3: How many yea s o business
expe ience do he i ms p o iding audi se ices
ha e?
RQ4: Wha ac o s (in he opinion o audi
i ms) hinde he pe o mance o audi s o non-
inancial epo s?
The sea ch o answe s o he abo e
ques ions di ec ed he esea ch objec i e
owa ds he “Iden i ica ion o ac o s hinde ing
he pe o mance o audi s o non- inancial
epo s in Poland”. The addi ional objec i es
o he s udy included he “Iden i ica ion o he
pe cen age o audi i ms in Poland, being unde
audi supe ision, which will pe o m an audi o
non- inancial epo s” and he “Cha ac e isa ion
o audi i ms in Poland in e ms o he
employmen and he u no e ob ained”.
The con ex o he conside a ions e e ed
o Polish audi o s’ p ac ices as ega ds he
e i ica ion o CSR epo s. The cu en s udy
con ibu es o he knowledge in he a ea o
non- inancial epo ing in wo ways: i s ly,
i cha ac e ises audi i ms ope a ing in he
Polish ma ke and indica es wha pe cen age
o hese en i ies pe o m he se ices o
audi ing non- inancial epo s. Secondly, he
s udy demons a es he ba ie s ha hinde
he audi o non- inancial epo s, which leads
o he conclusion ha he implemen a ion o
mechanisms elimina ing hese limi a ions will
success ully con ibu e o an inc ease in he
numbe o en i ies p o iding audi se ices in
he a ea o CSR.
1. Li e a u e Re iew
The conduc ed li e a u e e iew sugges s ha
despi e many scien i ic pape s on non- inancial
epo ing in Poland and wo ldwide, esea ch
conce ning e i ica ion o non- inancial
in o ma ion is s ill a an ea ly de elopmen
phase. The impo ance o he p esen ed subjec
ma e and he need o de elop empi ical
esea ch in his a ea we e emphasised in e
alia by E kens e al. (2015) who conduc ed
a de ailed bibliome ic analysis o published
scien i ic a icles on non- inancial in o ma ion.
They ecognise ha , a he u n o he 20 h
and he 21s cen u y, he e was a change
owa ds a g ea e numbe o audi s o non-
inancial in o ma ion. Howe e , an analysis o
he esea ch objec i es applied in all analysed
a icles shows ha mos o hem a e based on
a chi al me hodologies. A signi ican p opo ion
o he a icles a e in he o m o an essay
(25.3% o published a icles), while app ox.
14.4% a e ques ionnai es o expe imen s and
8.4% a e case s udies. Only a small numbe o
he a icles a e analy ical in na u e. The au ho s
sugges he necessi y o esea ch in o, in e
alia, he issues o he eliabili y o non- inancial
in o ma ion disclosu es, di icul ies in audi ing
CSR epo ing and he need o independen
audi s (E kens e al., 2015).
In o eign publica ions, he audi ing o
non- inancial epo s has been conside ed in
ecen yea s, in e alia by Puche a‐Ma ínez
e al. (2018), Dal Maso e al. (2020), Ri iè e-
Gio dano (2007), Kaspina and Samoilo a (2020),
Co an e al. (2009), and Mane i and Tocca ondi
(2012). In u n, in Polish scien i ic publica ions,
he s ic e opic o e i ica ion and a es a ion o
non- inancial in o ma ion was add essed in e
alia by Zyzna ska-Dwo czak (2016), Hummel &
Michalak (2016), Wiśniewska (2015), Wiśniewska
and Chojnacka (2016), Ku e a and Zyzna ska-
Dwo czak (2018) and Ba oszewicz (2018).
Ha ing analysed he conside a ions gi en
by he au ho s as ega ds he e i ica ion and
a es a ion o non- inancial in o ma ion, h ee
main opics can be dis inguished:
EM_1_2022.indd 26 23.3.2022 9:36:21
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Business Adminis a ion and Managemen
 s essing he impo ance and necessi y o
pe o ming se ices o his ype in o de o
inc ease he eliabili y o non- inancial da a;
 emphasising me hodological di icul ies in
he pe o mance o non- inancial audi s;
 he e ec o speci ic a iables on he quali y
o hese audi s.
An impo an aspec in epo ing non- inan-
cial in o ma ion is i s sui abili y o s akeholde s.
The in o ma ion con ained in a CSR epo
should be cha ac e ised by use ulness,
comple eness, consis ency, anspa ency and,
p ima ily, eliabili y (Fijałkowska, 2013), which
should be con i med by an independen audi .
Hence, i is o impo ance ha hey a e subjec ed
o an audi . The impo ance o con i ma ion
se ices o inc easing he eliabili y o an en i y’s
pe o mance measu es as pa o he ex ended
ole o s a u o y audi o s was dis inguished in
he ‘Repo o Special Commi ee o Assu ance
Se ices’ (Ame ican Ins i u e o Ce i ied Public
Accoun an s – AICPA, 1997). The con en o he
epo sugges s ha he adi ional ole o audi
in o de o inc ease eliabili y and in oduce an
added alue o he in o ma ion being p esen ed
should apply whe he o no i is inancial o
non- inancial in o ma ion (AICPA, 1997, as ci ed
in Co am e al., 2009, p. 138). As Mane i and
Tocca ondi (2012) claim, in o de o p o ide
epo s on sus ainable de elopmen , an ex e nal
supplie in o ms abou he o ganisa ion’s
pe o mance as ega ds en i onmen al and
social issues. Such an ac i i y inc eases he
quali y o in o ma ion disclosed in co po a e
social esponsibili y epo s (compa e wi h
indica ions by Mane i & Beca i, 2009, as
ci ed in Sie a-Ga cia e al., 2018). Humel and
Michalak (2016) add ha he assessmen o he
epo ing p ocess unc ioning and all audi o ’s
ecommenda ions conce ning he unc ioning o
his p ocess a e as impo an as ensu ing da a
eliabili y. As in he case o audi ing inancial
epo s, as pa o summa ising he wo k on
he e i ica ion o non- inancial epo s, he
audi o submi s a le e o he Managemen
Boa d, which summa ises hei obse a ions
and ecommenda ions conce ning possible
imp o emen s in he epo ing p ocess. Howe e ,
as Lam and Kha e (2010) poin ou , due o he
wide hema ic ange o disclosu es p esen ed
in non- inancial epo s, which esul s om he
na u e o co po a e social esponsibili y and i s
mul i- ace ed cha ac e , he au hen ica ion o
in o ma ion o his ype is a di icul ask.
In addi ion, Hummel and Michalak (2016)
emphasise he posi i e side o he audi o non-
inancial epo s, claiming ha an in es men
in he e i ica ion o non- inancial da a can
make a signi ican con ibu ion o building
a compe i i e ad an age. The companies ha
epo non- inancial da a and subjec hem o
e i ica ion achie e be e esul s and highe
pe o mance in inancial ma ke s, and a e
much less sensi i e o ma ke -wide downwa d
ends, because hanks o he eliable
disclosu e o signi ican da a, all in o ma ion is
al eady discoun ed and e lec ed in he sha e
ma ke . Zysna ska-Dwo czak (2016) poin s
ou , howe e , ha despi e he en i ies being
ocused on ensu ing he highes quali y o
epo s, egula ions do no oblige en i ies o
apply speci ic solu ions including, in pa icula ,
o ex e nal e i ica ion o he da a being
p esen ed. Thus, he en i ies hemsel es decide
whe he o subjec non- inancial in o ma ion
o ex e nal e i ica ion. In u n, Sie a-Ga cia
e al. (2018) no e ha al hough he Di ec i e
does no equi e he e i ica ion o he con en
o a non- inancial epo , in many coun ies his
is done by an independen ex e nal se ice
p o ide o inc ease he eliabili y and diligence
o he in o ma ion being p esen ed. Howe e ,
acco ding o he esea ch conduc ed by
Wiśniewska (2015) in he a ea o e i ica ion
o Co po a e Social Responsibili y epo s in
Polish companies which submi ed epo s
in 2013 and 2014 o he compe i ion ‘Social
Repo s’ in Poland in 2013, ou o 32 epo s
submi ed o he compe i ion, 15 we e subjec
o ex e nal e i ica ion, which accoun ed o
46.9%. In 2014, ou o 31 submi ed epo s,
19 we e subjec o ex e nal e i ica ion,
which accoun ed o 61.3%. The e o e, he
numbe o epo s e i ied by ex e nal expe s
inc eased by 14.4%, which may indica e an
inc ease in companies’ awa eness o he need
o au hen ica e non- inancial da a p esen ed
in epo s. I is wo h s essing ha he s udy
in ol ed companies ha ha e submi ed hei
epo s o he compe i ion, hence i can be
assumed ha hey unde s and he idea o
non- inancial epo ing, and can see he need
o con i m he in o ma ion con ained in CSR
epo s.
I is, howe e , di icul o de e mine whe he
his end o inc easing he e i ica ion o
epo s has been main ained. This s a emen
may be based on he ac ha he p ocess
EM_1_2022.indd 27 23.3.2022 9:36:21
28 2022, XXV, 1
Business Adminis a ion and Managemen
o me hodological audi ing non- inancial
in o ma ion can be a signi ican di icul y,
he e o e audi i ms may no be willing o p o ide
se ices o his ype. As K asodomska (2014)
no es, non- inancial da a con aining issues
o he en i onmen , espec ing human and
wo ke s’ igh s, and he p e en ion o co up ion
and b ibe y a e desc ip i e in o ma ion wi h
a di e en s uc u e, language, s yle and
na a i e me hods, which uses indus y-speci ic
e ms, he e o e i is a challenge o audi o s o
assess hem objec i ely. This p oblem was also
add essed by Kaspina and Samoilo a (2020).
In hei opinion, one o he aspec s hinde ing
he p ac ical pe o mance o a es a ion
assignmen s conce ning non- inancial
in o ma ion is he lack o es ablished c i e ia
o he pe o mance o non- inancial epo ing.
Repo s conce ning sus ainable de elopmen
a e mos o en d awn up in acco dance wi h he
Global Repo ing Ini ia i e’s (GRI) guidelines
o sus ainable de elopmen epo ing. In
such a case, a s a u o y audi o will ollow he
s anda d p ocedu es o he a es a ion se ice.
The si ua ion is di e en in he case o epo s
d awn up by o eign en i ies, in acco dance wi h
o he coun ies’ ules, and he e y c i e ia o
hei implemen a ion. In his case, i is di icul
o selec he ools o es ing. Fu he mo e, i
is di icul o de e mine he e y signi icance o
he in es iga ion. A he same ime, a p oblem
a ises: how o de e mine he app op ia e
app oach o sampling? The selec i e app oach
esul s om he ac ha he audi o ’s esou ces
a e limi ed, and he pe o mance o a ull audi
is almos impossible, he e o e a sample should
be selec ed o audi ing, and he eliabili y o
in o ma ion should be assessed based on he
sample, which, in he case o non- inancial
in o ma ion, may be an uneasy ask.
The posi i e side o he audi s o non-
inancial epo s is indica ed by he esul s o
he s udy conduc ed by Puche a-Ma ínez
e al. (2018). They show ha audi ing i ms
om he so-called ‘big ou ’, and he ees o
an audi pe o med by he i ms unde s udy
encou age CSR epo ing. They belie e ha
la ge audi i ms play an impo an ole in
disclosing in o ma ion on CSR, which may help
mi iga e he in o ma ion asymme y be ween
manage s and s akeholde s. In u n, Dal Maso
e al. (2020) in es iga ed he ela ionship
be ween he con i ming se ices pe o med
by he same audi i m in he a ea o CSR and
inancial epo s. They assessed posi i ely he
e ec o such a si ua ion on he assessmen o
he con inua ion o he company’s ope a ions.
On he o he hand, Ri iè e-Gio dano (2007)
poin s ou ha i ms should conside subjec ing
non- inancial in o ma ion o an audi , as i is
p ac iced in he a ea o inancial in o ma ion
au hen ica ion. He p oposes an audi o social
in o ma ion as a measu e con i ming he
eliabili y o such da a. I should be emphasised
ha an inc easing numbe o adi ional
in es o s (i.e., in es o s who a e no speci ically
guided by he CSR- ela ed in es men s a egy)
a e including CSR esul s o hei decisions
conce ning he selec ion o sha es and
obliga ions (Du and e al., 2019), hence i is
jus i ied o subjec he published in o ma ion o
audi s.
Despi e much e idence ound in he
li e a u e, which indica e he need o e i y
non- inancial epo s and he con i ma ion o
non- inancial in o ma ion by he audi o , as
p e iously men ioned, he au ho s belie e ha
he se ices o his ype a e p ac iced among
ew audi i ms in Poland. In o de o e i y he
p ac ice in his ega d, and o de e mine he
ac o s which hinde he audi s o CSR epo s,
an empi ical s udy was conduc ed.
2. Resea ch Me hodology and Da a
The a icle used he su ey esea ch. The
s udy was conduc ed be ween Oc obe and
No embe 2020 on a popula ion o 1,410 audi
i ms unde he supe ision o he Polish Agency
o Audi O e sigh (PANA). The selec ion o he
indica ed g oup o he s udy was mo i a ed
by he ac ha hese en i ies a e supe ised
by he abo e-men ioned Agency, which is an
independen ins i u ion ocusing i s ac i i ies
on building us in inancial in o ma ion.
PANA exe cises independen supe ision o e
s a u o y audi o s, audi i ms and p o essional
sel -go e ning bodies o s a u o y audi o s and
ensu es ha he audi s o inancial se ices
and a es a ion se ices a e app op ia ely
pe o med by s a u o y audi o s. Such
a measu e con ibu es o an inc ease in in es o
secu i y and economic u no e . The ac i i ies
o he Agency a e supe ised by he Minis e o
Finance, in e alia by means o appoin ing and
dismissing PANA bodies, g an ing i s s a u es
and app o ing a inancial plan and a inancial
epo . The lis o 1,410 i ms is a ailable on he
PANA websi e (as o Oc obe 15, 2020). When
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1, XXV, 2022
Business Adminis a ion and Managemen
he s udy was ini ia ed, he con ac de ails o
pa icula i ms lis ed on he PANA websi e
we e subjec ed o p elimina y e i ica ion. The
epea ed eco ds and he en i ies o which
he e we e sho comings we e dele ed. 1,293
en i ies we e quali ied o he u he s age o
he s udy.
The su ey was add essed o all en i ies
ep esen ing he s udy popula ion. By
assump ion, he s udy was in ended o be
a comple e popula ion s udy. Howe e , no all
esponden s p o ided comp ehensi e answe s
o all ques ions. The issue is desc ibed in de ail
below. The esponden s’ willingness o p o ide
answe s o indi idual ques ions was he only
c i e ion o he inclusion o a pa icula audi
i m in he sample. The e o e, i could no be
assumed ha i was a andom sample, and i
was no ad isable o apply s a is ical es ima ion
me hods. Fo his eason, he s udy employed
he desc ip i e s a is ics me hod, including
in e dependence es ing using C ame ’s V.
This is a measu e o he independence o
a iables, which can be applied o a iables
in all measu emen scales. I can ake alues
om he in e al o [0; 1], whe e ‘0’ indica es
s ochas ic independence, and ‘1’ indica es
a de e minis ic dependence.
The s udy was conduc ed using he CATI
(Compu e Assis ed Telephone In e iew)
echnique, whe e he esponden s we e
ei he con ac pe sons indica ed on he PANA
websi e o pe sons indica ed by hem as
compe en o answe he ques ions conce ned.
The measu emen ool was an in e iew
ques ionnai e comp ised o se en ques ions
on he cha ac e is ics o he i ms unde s udy,
he p o ision (o lack he eo ) o he se ice o
non- inancial epo audi ing in he a ea o CSR
and he ac o s ha hinde he pe o mance
o se ices o his ype. The con ac wi h
a esponden was success ully es ablished o
1,109 audi i ms, wi h some i ms e using o
pa icipa e in he s udy. 774 i ms answe ed
a single ques ion conce ning hei pe o mance
o non- inancial epo e i ica ion, which
enabled he conclusion as o how many o hem
pe o m he se ices o CSR epo e i ica ion.
I was ound ha 18 en i ies we e audi i ms ha
pe o med audi s o non- inancial epo s, while
he o he en i ies (756) we e audi i ms ha
did no p o ide se ices o his ype. Ul ima ely,
235 esponden s p o ided answe s o all he
ques ions asked. 226 o hem a e i ms ha
do no pe o m audi s o non- inancial epo s,
and only nine o hem p o ided se ices in his
ega d. Due o he e y low ep esen a ion o
audi i ms ha p o ide se ices in e i ying non-
inancial epo s and he adop ed objec i es
o he s udy, u he empi ical conside a ions
omi ed he en i ies which p o ide se ices
o his ype. On he o he hand, he answe s
p o ided by 226 esponden s om audi i ms,
ha did no pe o m audi s o non- inancial
in o ma ion, we e subjec ed o a de ailed
analysis. Thei ope a ions a e mainly ocused
on audi ing inancial epo s. The di ec ion o he
adop ed esea ch enabled he cha ac e isa ion
o his g oup o audi en i ies, and iden i ied he
easons o hei ailu e o pe o m audi s o
non- inancial epo s. The su ey checked wha
di icul ies in he p o ision o se ices in he
a ea o CSR audi ing we e mos o en indica ed
by esponden s om hese en i ies. I should
be s essed ha a sample o 774 en i ies was
used only o de e mine he pe cen age o audi
i ms p o iding se ices o CSR epo audi ing.
All o he analyses we e ca ied ou based on
a sample o 226 i ms which pe o med no
e i ica ion o non- inancial in o ma ion.
3. Empi ical Resul s and Discussion
Acco ding o he s udy esul s, ou o 774 audi
i ms, only 18 (2.3%) pe o m audi s o CSR non-
inancial epo s. Mos en i ies do no p o ide
se ices o his ype. Based on a sample o 226
esponden s om audi i ms which pe o med
no audi s o non- inancial in o ma ion, he
ac o s hinde ing, in he audi o s’ p ac ice, he
pe o mance o audi s o non- inancial epo s
we e analysed. Mo eo e , his g oup o en i ies
was examined in e ms o hei expe ience in
he pe o mance o audi s o inancial epo s
and he size.
The esul s o he conduc ed analysis
e ealed he main ea u es o audi i ms in
Poland and enabled hei cha ac e isa ion.
The size o he en i ies was conside ed in
e ms o he annual u no e , he numbe o
all s a employed a he uni , and he numbe
o audi o s wo king in a pa icula en i y. The
company’s expe ience was desc ibed using wo
a iables exp essed in yea s: (1) he leng h o
ope a ion in he ma ke ; and (2) he expe ience
in p o iding inancial epo e i ica ion and
con i ma ion se ices.
Acco ding o he esponden s’ decla a ions,
221 en i ies a e mic o-en e p ises wi h
EM_1_2022.indd 29 23.3.2022 9:36:21
30 2022, XXV, 1
Business Adminis a ion and Managemen
a u no e o less han 2 million EUR. Only i e
audi i ms eco ded an annual u no e o mo e
han 2 million EUR while no exceeding he 10
million EUR u no e ceiling, which classi ies
hem as small-sized en e p ises.
Based on he answe s o he ques ions
conce ning he cha ac e is ics o he en i ies
unde s udy, he ollowing we e de e mined:
how long hese i ms had been ope a ing in
Polish ma ke (Tab. 1), how many yea s o
expe ience hey had in pe o ming audi s o
inancial epo s (Tab. 2) and how many s a
hey employed (Tab. 3), including audi o s
(Tab. 4).
As indica ed by he s udy esul s, he
younges o he i ms unde s udy s a ed
ope a ing in 2020 and he oldes s a ed in 1980.
In 1989, in Poland, he e was a ans o ma ion
o i s cen ally planned economy in o he ee
ma ke economy. I is wo h no ing ha se e al
audi i ms ha ha e been ope a ing o da e we e
es ablished be o e he sys em ans o ma ions.
25% o he en i ies ha e been ope a ing o
less han 10 yea s and only 10% o less han
5 yea s. Nea ly one-qua e o audi i ms ha e
been ope a ing o 25–30 yea s, i.e. hese a e
i ms ha we e es ablished a he beginning o
he ee ma ke ans o ma ions in Poland.
App ox. 24% o i ms ha e less han 10
yea s’ expe ience in audi ing ac i i ies in he
a ea o inancial epo s, and 10% ha e less
han 5 yea s’ expe ience. Mo e han 75% o
en i ies ha e been in ol ed in he e i ica ion
o inancial epo s o 10 yea s o longe . Mo e
Numbe o yea s Numbe o en i ies F equency Cumula i e equency
[0; 5) 27 0.1195 0.1195
[5; 10) 29 0.1283 0.2478
[10; 15) 47 0.2080 0.4558
[15; 20) 35 0.1549 0.6106
[20; 25) 24 0.1062 0.7168
[25; 30) 55 0.2434 0.9602
[30; 35) 5 0.0221 0.9823
[35; 40] 4 0.0177 1
To al 226
Sou ce: own
Numbe o yea s Numbe o en i ies F equency Cumula i e equency
[0; 5) 24 0.1062 0.1062
[5; 10) 30 0.1327 0.2389
[10; 15) 40 0.1770 0.4159
[15; 20) 41 0.1814 0.5973
[20; 25) 23 0.1018 0.6991
[25; 30) 47 0.2080 0.9071
[30; 35] 21 0.0929 1
To al 226
Sou ce: own
Tab. 1: The leng h o business ope a ion, in yea s
Tab. 2: The expe ience in he pe o mance o audi s o inancial epo s
EM_1_2022.indd 30 23.3.2022 9:36:21
31
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Business Adminis a ion and Managemen
han one- hi d o he companies ha p o ide
se ices in his ega d ha e been ope a ing o
10–20 yea s. Ha ing analysed he in o ma ion
p o ided in Tabs. 1 and 2, one can conclude
ha among he audi i ms unde s udy, en i ies
wi h ex ensi e expe ience in he pe o mance
o inancial audi s a e p edominan .
The majo i y (63%) o he i ms a e en i ies
employing ewe han i e s a , while 85% o
he examined i ms employ ewe han 10 s a .
The i ms employing a leas 20 s a accoun o
5% o he popula ion examined.
As he s udy esul s show, mo e han 80%
o en i ies employ ewe han ou audi o s,
while 4% o he i ms unde s udy employ
a leas se en ones. I should he e o e be
concluded ha he i ms p o iding se ices o
audi ing inancial epo s in Poland a e mic o-
and small-sized en e p ises in e ms o he
numbe o employees. The majo i y o hem a e
mic oen e p ises ha employ highly quali ied
s a .
Due o he low pe cen age o i ms p o iding
se ices in he a ea o he e i ica ion o non-
inancial epo s in Poland ( he esul s o he
conduc ed s udy indica e 2.3%), he c ucial
objec i e was o iden i y he mos impo an ac o s
con ibu ing o his si ua ion. The esponden s had
he oppo uni y o choose om i e hypo he ical
di icul ies p o ided in he ques ionnai e.
Mo eo e , hey could indica e o he ba ie s
which, in hei opinion, ha e a conside able e ec
on he pe o mance o non- inancial audi s, and
cons i u e obs acles in his ega d.
Numbe o employees Numbe o en i ies F equency Cumula i e equency
[0; 5) 143 0.6327 0.6327
[5; 10) 49 0.2168 0.8496
[10; 15) 19 0.0841 0.9336
[15; 20) 30.0133 0.9469
[20; 25) 5 0.0221 0.9690
[25; 30) 20.0088 0.9779
[30; 35) 30.0133 0.9912
[35; 40) 1 0.0044 0.9956
[40; 45] 1 0.0044 1
To al 226
Sou ce: own
Numbe o audi o s Numbe o en i ies F equency Cumula i e equency
[0–4) 182 0.8053 0.8053
[4–7) 35 0.1549 0.9602
[7; 10) 4 0.0177 0.9779
[10; 13) 30.0133 0.9912
[13; 15) 1 0.0044 0.9956
[15; 17] 1 0.0044 1
To al 226
Sou ce: own
Tab. 3: Numbe o employees
Tab. 4: Numbe o audi o s
EM_1_2022.indd 31 23.3.2022 9:36:21
32 2022, XXV, 1
Business Adminis a ion and Managemen
The ques ionnai e p oposed he ollowing
ac o s hinde ing he pe o mance o audi s o
non- inancial epo s:
1. ‘Low demand o such se ices’;
2. ‘Lack o audi o s’ p ac ical knowledge as
ega ds he me hodology o pe o ming
audi s o non- inancial epo s’;
3. ‘Di e si y o pe mi ed s anda ds as ega ds
he pe o mance o audi s o non- inancial
epo s’;
4. ‘Di icul ies in he assessmen o non-
inancial da a eliabili y’;
5. ‘Conside able la i ude in d awing up non-
inancial epo s by companies’;
6. ‘O he , which ones?’
A summa y o he esponden s’ answe s o
he ques ion conce ning he di icul ies in he
pe o mance o audi s o non- inancial epo s
is p esen ed in Tab. 5.
As demons a ed by he s udy esul s, he
di icul y in pe o ming audi s o non- inancial
epo s, mos equen ly indica ed by he
esponden s, was oo low demand o se ices
o his ype; i was indica ed by 125 esponden s,
i.e., mo e han hal o all s udy pa icipan s.
Ano he impo an limi a ion is he lack o audi o s’
p ac ical knowledge as ega ds he me hodology
o pe o ming audi s o non- inancial epo s.
This answe was indica ed by 64 en i ies, i.e.
almos one- hi d o he esponden s.
As pa o p o iding answe s o he
ques ion conce ning he ac o s hinde ing he
pe o mance o audi s o non- inancial epo s,
he esponden s had he oppo uni y o indica e
addi ional ba ie s ha had no been included
in he ques ionnai e. The conduc ed s udy
demons a es ha 103 esponden s (46%)
p oposed a di e en ac o . The ac o s we e
g ouped in o he ollowing ou ca ego ies:
1. ‘No assignmen s’ ( ac o 7);
2. ‘No ime o he p o ision o an addi ional
se ice’ ( ac o 8);
3. ‘A high cos o he se ice pe o mance, and
no expe ience in his ega d’ ( ac o 9);
4. ‘Too ew employees’ ( ac o 10).
A gene al summa y o he answe s p o ided
in his ega d is p esen ed in Tab. 6. The g oup
o en i ies which men ioned he ac o o ‘No
assignmen s’ may be he audi i ms which a e
p epa ed, in e ms o s a ing and subs an ially,
o p o ide a se ice o his ype, and ha e i in
hei o e , bu ecei e no assignmen s o i . The
eason o his may be he lack o legal obliga ion
o mos companies in Poland o d aw up non-
inancial epo s, which also ansla es in o hei
subsequen e i ica ion. E en in he case o
olun a y epo ing ca ied ou by some en i ies
in he a ea o CSR, he e is no in e es on he
pa o he managemen in subjec ing a epo
o an audi . Fac o 8, ‘No ime o he p o ision
o an addi ional se ice’, was indica ed by i ms
which, due o he g ea numbe o assignmen s
in he a ea o inancial epo audi ing, show
no in e es in ex ending he o e o include he
e i ica ion o non- inancial epo s. Fo some
o he esponden s ( he g oup indica ing ac o
9), he pe o mance o audi s o non- inancial
epo s is an expensi e se ice which equi es
Fac o Numbe o en i ies Pe cen age
1. ‘Low demand o such se ices’ 125 0.553
2. ‘Lack o audi o s’ p ac ical knowledge as ega ds
he me hodology o pe o ming audi s o non-
inancial epo s’
64 0.283
3. ‘Di e si y o pe mi ed s anda ds as ega ds he
pe o mance o audi s o non- inancial epo s’ 33 0.146
4. ‘Di icul ies in he assessmen o non- inancial da a
eliabili y’ 40 0.177
5. ‘Conside able la i ude in d awing up non- inancial
epo s by companies’ 42 0.186
6. ‘O he , which ones?’ 103 0.456
Sou ce: own
Tab. 5: The numbe and pe cen age o indica ions o a pa icula ac o hinde ing
he pe o mance o audi s o non- inancial epo s
EM_1_2022.indd 32 23.3.2022 9:36:21
39
1, XXV, 2022
Business Adminis a ion and Managemen
while 4% o he i ms unde s udy employ a
leas se en ones. Mo eo e , he i ms p o iding
se ices o audi ing inancial epo s in Poland
a e mic o- and small-sized en e p ises in e ms
o he numbe o employees. The majo i y
o hem a e mic oen e p ises ha employ
highly quali ied s a ( esea ch ques ion 2).
Among he audi i ms unde s udy, en i ies
wi h ex ensi e expe ience in he pe o mance
o inancial audi s a e p edominan . Mo e han
75% o en i ies ha e been in ol ed in he
e i ica ion o inancial epo s o 10 yea s o
longe ( esea ch ques ion 3). In he opinion
o audi i ms, he main ac o s ha hinde he
pe o mance o audi s o non- inancial epo s
a e he low demand o such se ices and he
lack o audi o s’ p ac ical knowledge on he
me hodology o ca ying ou a s udy in he
scope discussed. Mo eo e , addi ional ba ie s
ha hinde he p o ision o audi se ices in he
a ea o non- inancial epo s in Poland a e no
assignmen s, no ime o he p o ision o an
addi ional se ice (in addi ion o hose being
cu en ly p o ided), he high cos o he se ice,
no expe ience in he a ea conce ned, as well
as unde s a ing in an audi i m ( esea ch
ques ion 4).
In summa y, aking in o conside a ion he
exis ing audi ing p ac ice in Poland, he au ho s
belie e ha ce ain measu es need o be aken
o inc ease and s anda dise bo h epo ing and
he p o ision o audi se ices in he CSR a ea.
These include:
(1) a na ional solu ion in he legal a ea,
which would in ol e he in oduc ion o an
obliga o y equi emen o a legal audi o non-
inancial epo s o all i ms ha publish non-
inancial epo s;
(2) solu ions in he me hodological a ea,
which would indica e he need o con i m he
eliabili y o da a based on he pe o mance
o comple e audi s based on uni o m audi
s anda ds and me hodological guidelines in he
a ea conce ned;
(3) he p omo ion o good audi p ac ices by
audi o s’ o ganisa ions in a pa icula coun y,
which would p o ide a e e ence poin o ce ain
solu ions ha may be applied in he a ea o da a
e i ica ion and con i ma ion. Such a measu e
would be a suppo and ecommenda ion o
he audi sec o ;
(4) Eu opean ha monisa ion o s anda ds as
ega ds he p epa a ion o non- inancial epo s,
and in ela ion o he pe o mance o he audi
o he in o ma ion p o ided in CSRs. Such
a measu e would acili a e he pe o mance o
a da a assessmen , and enable he compa ison
o he in o ma ion being e i ied wi h he
in o ma ion p o ided in o he en i ies’ epo s;
(5) uni ica ion o egula ions being
implemen ed a he le el o all Eu opean Union
coun ies as ega ds audi ing o non- inancial
in o ma ion. In his con ex , i should be no ed
ha non- inancial epo ing and an audi o
in o ma ion p o ided in CSR epo no only
conce ns Poland, as i is a global p oblem ha
equi es ce ain solu ions o be de eloped a
he en i e EU le el. Hence, i is impo an o
de elop uni o m s anda ds and egula ions ha
will apply in all coun ies.
The au ho s a e o he opinion ha
unde aking he abo e measu es would bo h
enable a educ ion in he exis ing ba ie s
occu ing on he audi se ice ma ke and
inc ease he numbe o non- inancial epo
audi s being implemen ed. Thus, he main
added alue in he abo e-men ioned measu es
would p ima ily be an inc ease in he quali y o
non- inancial in o ma ion and an assu ance o
s akeholde s abou i s eliabili y. In iew o he
widesp ead p oblem ela ed o he e i ica ion
and assessmen o non- inancial da a occu ing
in many coun ies, subsequen s udies on
he subjec conce ned should be ca ied ou .
The au ho s o he a icle belie e ha u u e
esea ch in he CSR a ea should ocus p ima ily
on he me hodological aspec o non- inancial
epo s. Resea ch in his a ea would p o ide an
oppo uni y o c ea e a ce ain amewo k and
me hodological guidance o audi o s ca ying
ou he audi s conce ned. A u he s ep in he
esea ch should be an expansion o he s udy
popula ion o include ad iso y en i ies which
could also con i m non- inancial in o ma ion.
Conduc ing s udies o a simila na u e in o he
coun ies would allow a compa a i e analysis
o be ca ied ou . Such a esea ch end would
enable a b oade iew o he p oblem unde
s udy and allow u u e egula o y measu es o
be s ee ed on he igh ack.
Acknowledgemen : Suppo ed by he g an
o he Facul y o Economic Sciences a he
Uni e si y o Wa mia and Mazu y in Olsz yn
en i led “An Assessmen o De e minan s
o Non-Financial In o ma ion A es a ion,
P esen ed by Socially Responsible En i ies in
he Ligh o Ques ionnai e S udy Resul s”.
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40 2022, XXV, 1
Business Adminis a ion and Managemen
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