Accountants' and Auditors’ Perspectives on Changes in Sustainability Reporting Landscape in the European Union: insights from the Polish setting

Seminar summary

This seminar will explore the changing landscape of mandatory sustainability disclosures in corporate reporting, with a particular focus on the accountancy profession’s perspectives on recent regulations in the field. Given the growing importance of sustainability and ESG (Environmental, Social, and Governance) considerations, directives such as the Non-Financial Reporting Directive (NFRD) and the Corporate Sustainability Reporting Directive (CSRD) aim to bolster transparency and accountability in business practices. Integrating these requirements within the accounting domain poses new challenges to the profession.

The seminar will showcase insights from three studies at different stages of development: a published paper, work under review, and a research idea. These studies investigate how accountancy professionals perceive and respond to mandatory disclosure requirements. They underscore the pivotal role of education and professional training in shaping accountants' attitudes and knowledge regarding sustainability reporting. Furthermore, they explore the impact of various factors—such as regulatory frameworks, organizational benefits, and individual awareness—on accountants' support for expanded reporting obligations and mandatory assurance within the European Union.

The overarching goal is to align accounting practices with the evolving demands of sustainability, ensuring that accountants are well-equipped to contribute to a more transparent and accountable corporate environment. By addressing the gaps in accountants' understanding and exploring the factors influencing their perspectives, this seminar aims to catalyse discussion about the contemporary understanding of accounting, the profile of future accounting professionals, and the divergent approaches to these issues across countries, notably Poland and the UK.

How to attend this seminar

This seminar will take place on Wednesday 5 June 2024 at 2pm.

We welcome you to join us online.

This seminar is free to attend with no need to register in advance.

Speaker bio

Dr Joanna Krasodomska

Joanna Krasodomska, Ph.D., is an Associate Professor in the Department of Financial Accounting at the Krakow University of Economics, Poland. Her publications cover both financial and sustainability reporting, and her primary research interests centre on stakeholder engagement, sustainability reporting, and sustainability reporting assurance.
She has published her work in such academic journals as Accounting Auditing and Accountability Journal; Accounting Education; Accounting in Europe; Journal of Applied Accounting Research; Journal of International Financial Management and Accounting; Meditari Accountancy Research; Organization and Environment; Social Responsibility Journal; Sustainability Accounting, Management and Policy Journal; Corporate Social Responsibility and Environmental Management. She is a member of the European Accounting Association (EAA) Stakeholder Reporting Committee. She was appointed twice as Poland’s Representative to the EAA Board (2021-2027) and is an Editorial Board Member of Accounting in Europe and Accounting Forum. She also serves as Vice President for Administration in the Executive Committee of the International Association for Accounting Education & Research (IAAER). Joanna is also a member of the Accountants Association in Poland (AAP) Committee for International Collaboration.