Vol. 11 No. 4 (2025)
December

Articles

Polish accountants’ readiness for sustainability reporting

Published 2025-12-29

  • Stanisław Hońko
    • ,
  • Marzena Strojek-Filus
    • ,
  • Katarzyna Świetla

Stanisław Hońko
University of Szczecin

Marzena Strojek-Filus
University of Economics in Katowice

Katarzyna Świetla
Krakow University of Economics

Abstract

Objective: The article aims to assess the attitudes of Polish accountants towards sustainability reporting (SR) as a new area of accounting and to self-assess their readiness to produce such reports.

Research Design & Methods: We conducted the empirical study using a questionnaire addressed to Polish accountants by the largest professional organisation of accountants in Poland. We tested research hypotheses using quantitative methods, i.e., non-parametric tests and linear regression models.

Findings: The study showed a correlation between the respondents’ declared interest in sustainability reporting and their level of acceptance of the inclusion of these reports in their accounting duties. The vast majority of Polish accountants rated their state of preparedness for sustainability reporting as insufficient. The results also indicate a correlation between the declared level of interest in the topic of SR and the perception of sustainability reporting as an opportunity or a threat for the accountant. Respondents who are more interested in the issue are positive and optimistic about the opportunities for the future of the profession arising from sustainability reporting. We found that women in the accounting profession are more interested in the topic of SR.

Implications & Recommendations: The obtained results broaden and deepen the knowledge on the attitude of the accounting community in Poland to the obligation of sustainability reporting. On the one hand, they provide a diagnosis of the perception of the topic of SR by accountants and, on the other hand, clearly indicate the need for educational and promotional activities.

Contribution & Value Added: The study fills a research gap in the area of accountants’ perception of sustainability reporting. The findings of the study enable accounting organisations and company boards to better prepare accountants for the new obligations imposed by the EU. The results broaden and deepen the knowledge of the determinants of Sustainability Reporting and the accounting profession in Poland.

Keywords

accounting profession, sustainable accounting, corporate social responsibility, sustainability reporting, competencies of accountants

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Author Biography

Stanisław Hońko

Associate Professor at the University in Szczecin, Poland. Habilitated doctor in finance (2015). PhD in economics (2007), Chartered Accountant Association of Accountants in Poland, Tax adviser, Member of the Polish Committee of Accounting Standards. His research interests include financial reporting, history of accounting, accounting profession.

Marzena Strojek-Filus

Associate Professor at the Faculty of Finance, Department of Accounting, University of Economics in Katowice, Poland. Habilitated doctor in economics (2014). PhD in economics (1999). Her research interests include financial and non-financial reporting, accounting for business combinations and environmental accounting.

Katarzyna Świetla

Associate Professor, Department of Financial Accounting, Institute of Finance, Krakow University of Economics (Poland). Habilitated doctor in economics (2015). PhD in economics (2001). Director of postgraduate studies ‘Financial Accounting CUE-ACCA.’ Her research interests include the outsourcing of modern accounting as well as capital groups and consolidated statements.

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