W kierunku pozytywnego podejścia do badań praktyk raportowania zrównoważonego rozwoju – determinanty ekonomiczne i społeczne
Towards a positive approach to research on sustainability reporting practices – economic and social determinants

Summary/Abstract: Purpose: The aim of the paper is to identify selected economic and social factors whose more comprehensive inclusion in empirical research can deepen the analysis of complex organisational practices related to sustainability reporting (CSR/ESG). Methodology/approach: The paper is based on a critical literature review on sustainability reporting, with a particular focus on articles published in “Zeszyty Teoretyczne Rachunkowości” between 2022 and 2025. Findings: The study demonstrates that sustainability reporting constitutes a multidimensional practice deeply embedded within socio-economic contexts. Despite its formally positive orientation, dominant research tends to reproduce normative expectations regarding disclosure quality, thereby systematically highlighting reporting deficiencies. A more explicit consideration of factors such as reporting costs, proprietary costs, the presence of conflicting institutional pressures, and the complex nature of organisational legitimacy enables a better understanding of the dynamic, multifaceted, and often paradoxical mechanisms that shape the scope and content of sustainability reporting. Research limitations/implications: The study is limited by its focus on existing scholarly debates rather than on in-depth observation of organisational practices. This creates opportunities for further empirical research that would account for the actual strategies adopted by organisations in response to multiple and complex socioeconomic pressures. Originality/value: The paper contributes to the discussion on the need for a more balanced research perspective in sustainability reporting studies. It demonstrates that broadening the analytical lens to include specific economic and social factors allows for a more comprehensive explanation of the complex mechanisms that drive the development of ESG/CSR reporting.

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