The effects of non-financial reporting legislation on human resource management practices and corporate governance in Germany and Poland. Analyzing the impacts of Directive 2014/95/EU

本研究项目致力于分析2014/95/EU指令对这些国家的组织实践和公司治理的影响，并将其翻译为德国和波兰的国内法。本文研究的重点是依法需要遵守非财务报告法规和公司治理披露准则的上市公司。本研究项目的主要目标如下：1。1 .确定德国和波兰公司遵守波兰（2016年12月15日《会计法》修正案）和德国（2017年4月11日《企业社会责任指令实施法》）国家法律的情况，实施2014/95/EU非财务报告指令。2 .确定在具体公司治理（所有权结构、集中度、董事会多样性、绩效）和组织（经营行业、规模、市场集中度）配置的背景下，实施2014/95/EU指令的国家立法对与人力资源管理实践和公司治理相关的非财务披露的范围和质量的影响。为了调查国家立法实施指令2014/95/EU对实际人力资源管理实践和公司治理安排的影响，在公司样本中分析，当追求上述前两个研究目标时。在此过程中，我们计划研究相关法律的影响，不仅涉及有关企业的披露（或修辞），而且更重要的是，涉及组织实践和公司治理配置的实际变化，例如增加实施社会责任人力资源管理活动或管理委员会日益多样化。

This research project is dedicated to the analysis of the impact of Directive 2014/95/EU, as translated to the national law in Germany and Poland, on the organizational practices and corporate governance in these countries. For the purpose of the present research, we focus on listed companies that by law need to comply with the regulations concerning non-financial reporting and guidelines on corporate governance disclosure.The main objectives of this research project are as follows:1. To identify the state of compliance of German and Polish companies with the national laws in Poland (Amendment of Accounting Act of 15 December 2016) and Germany (CSR Directive Implementation Act of 11 April 2017) implementing the Directive 2014/95/EU on non-financial reporting.2. To identify the impact of the national legislation implementing Directive 2014/95/EU on the scope and quality of non-financial disclosure related to HRM practices and corporate governance in the context of specific corporate governance (ownership structure, concentration, board diversity, performance) and organizational (industry of operation, size, market concentration) configurations.3. To investigate the impact of the national legislation implementing Directive 2014/95/EU on factual HRM practices and corporate governance arrangements in a sample of companies analyzed when pursuing the first two research objectives above. In doing so, we plan to study the effects of the related laws not only with respect to the disclosure (or rhetoric) of the enterprises concerned, but also – and more importantly – as regards the real changes of organizational practices and corporate governance configurations such as increased implementation of socially responsible HRM activities or growing diversity of the management boards.