Rotacja przymusowa pracowników w hybrydowych spółkach Skarbu Państwa: propozycja uwzględnienia w raportowaniu niefinansowym
Involuntary Turnover of Employees in Hybrid State-Owned Companies: a Proposal for Implementation in Non-Financial Reporting

Summary/Abstract: The purpose of the article was to check whether hybrid state-owned enterprises (SOEs) well realize the goals of sustainable social development related to employee well-being, and to propose example indicators for implementing such goals. Non-reactive research was conducted using content analysis method concerning involuntary turnover in hybrid SOEs. The research confirmed that after a change of power in the country, there is also a change of personnel in hybrid SOEs. The reasons for involuntary turnover of employees in these companies are political. Involuntary turnover of employees in hybrid SOEs with political background causes a series of negative effects and contradicts the goals of sustainable social development. It was proposed to apply involuntary turnover indicators in the non-financial report as indicators for assessing sustainable development of companies regarding employees. The effects of the possible use of involuntary turnover indicators need to be studied in the future after their implementation in the report. This article presents a concept of using involuntary turnover rates to assess the achievement of social sustainability goals. The article addresses the current information needs of stakeholders and non-financial reporting.

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