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Current research projects: DFG

Illuminating Corporate Accountability: Investigating the Effects of Non-Financial Reporting through the DFG-Project 

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”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”

This research project with DFG 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 DFG project are as follows:

  • 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.

  • 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.

  • 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.

DFG Project Members

German Project Team Members

Team_Ihar Sahakiants

Prof. Dr. Ihar Sahakiants

Professor of International Human Resource Management at the CBS International Business School, Cologne

Marion Festing - 2017 hochkant

Prof. Dr. Marion Festing

Chair of Human Resource Management and Intercultural Leadership at the ESCP Business School, Berlin

Thomas Steger Foto

Prof. Dr. Thomas Steger

Chair of Leadership and Organization at the University of Regensburg, Regensburg

Alex_Ballnat

Alexandra Ballnat

PhD Student at the ESCP Business School, Berlin

Martin_Muster

Martin Muster

PhD Student at the University of Regensburg, Regensburg

Polish Project Team Members

Maria-Aluchna_200x200

Prof. Dr. hab. Maria Aluchna

Professor of Management, Head, Department of Management Theory at the SGH Warsaw School of Economics, Warsaw

Forschungsteam_355x200px_Bogumil Kaminski

Prof. Dr. hab. Bogumił Kamiński

Associate Professor, Head, Department of Decision Support and Analysis at the SGH Warsaw School of Economics, Warsaw

Malgorzata-Wrzosek_200x200

Dr. Małgorzata Wrzosek

Adjunct and Assistant Lecturer, Collegium of Economic Analysis at the SGH Warsaw School of Economics, Warsaw

Forschungsteam_355x200px_Ewa Jastrzebska

Dr. Ewa Jastrzębska

Assistant Professor an der SGH Warsaw School of Economics, Warschau

Maria-Roszkowska-Menkes_200x200

Dr. Maria Roszkowska-Menkes

Assistant Professor an der SGH Warsaw School of Economics, Warschau

Leszek-Bohdanowicz_200x200

Prof. Dr. hab. Leszek Bohdanowicz

Associate Professor, Department of Strategy and Enterprise Value Management an der Universität Lodz, Lodz

Preliminary and DFG Project Publications

Aluchna, M. & Aras, G. (Eds.) (2018). Women on boards. An international perspective. Abingdon, Oxon: Routledge.

Aluchna, M. & Idowu, S. (Eds.) (2017). Dynamics of corporate social responsibility. Towards a critical approach. Heidelberg: Springer.

Aluchna, M. & Idowu, S. (Eds.) (2017). Responsible corporate governance. Heidelberg: Springer.

Aluchna, M. & Idowu, S. (Eds.) (2020). Corporate governance in Central Europe and Russia. Heidelberg: Springer.

Aluchna, M. & Kamiński, B. (2017). Ownership structure and company performance. A panel study from Poland. Baltic Journal of Management, 12(4), 485-502.

Aluchna, M. & Postuła, I. (2018). Formal organizational power at the university. The cases of the University of Warsaw and Warsaw School of Economics. Problemy Zarządzania, 16, 115-133.

Aluchna, M. & Roszkowska-Menkes, M. (2019). Integrating Corporate social responsibility and corporate governance at the company level. Towards a conceptual model. Engineering Economics, 30(3), 349-361.

Aluchna, M. & Roszkowska-Menkes, M. (2019). Early Adopters of Integrated Reporting: The Practical Evidence from Warsaw Stock Exchange Companies. In: S.O. Idowu & M. del Balbo (Eds.) Integrated Reporting: Antecedents and Perspectives for Organizations and Stakeholders. Springer International Publishing.

Aluchna, M. & Roszkowska-Menkes, M. (2019). Non-financial Reporting. Conceptual Framework, Regulation and Practice. In: A. Dlugopolska-Mikonowicz, S. Przytuła, & C. Stehr (Eds.) Corporate Social Responsibility in Poland: Strategies, Opportunities and Challenges. Springer International Publishing.

Aluchna, M. & Tomczyk, E. (2018). Compliance with the board best practice. The perspective of the shareholder structure. Journal of Management and Finance Sciences, XI(32), 9-26.

Aluchna, M., Berent, T., & Kamiński, B. (2019). Dividend payouts and shareholder structure: Evidence from the Warsaw Stock Exchange. Eastern European Economics, 57(3), 227-250.

Aluchna, M., Hussain, N., & Roszkowska-Menkes, M. (2019). Integrated reporting narratives: The case of an industry leader. Sustainability, 11(4), 1-16.

Aluchna, M., Kytsyuk, I., & Roszkowska-Menkes, M. (2018).The evolution of non-financial reporting in Poland. Przegląd Organizacji, 10, 3-9.

Aluchna, M. & Kuszewski, T. (2018). Pyramidal structures: The evidence from Poland, South African Journal of Business Management 49(1), a1.

Bohdanowicz, L. (2015). Managerial Ownership, Supervisory Board Committees and Substitution Effects of Alternative Governance Mechanisms: Evidence from Poland. In: M. Asal (Ed.). 4 th Conference on Contemporary Problems in Corporate Governance, RAPPORT HÖGSKOLAN VÄST (pp. 23-44). Trollhättan: University West School of Business, Economics and IT.

Bohdanowicz, L. (2016). Managerial Ownership, Executive Remuneration and Firm Performance: Evidence from the Polish two-tier board model. In: J. Teczke (Ed.). State, Society and Business - Development of Contemporary Management (pp. 31-54), Cracow: Wyd. Uniwersytetu Ekonomicznego w Krakowie.

Bohdanowicz, L. (2017). Corporate Governance in Poland. In: A. Kostyuk, U. Braendle, & V. Capizzi (Eds.). Corporate Governance: New Challenges and Opportunities (pp. 251-265). Sumy: Virtus Interpress.

Bohdanowicz, L., Campbell, K. (2015). Corporate Governance and the Growing Role of Women in the Boardroom. In: M. Aluchna, & G. Aras (Eds.). Transforming Governance New Values, New Systems in the New Business Environment (pp. 121-142). Surrey: Gower Publishing Limited.

Bohdanowicz, L., & Campbell, K. (2018). Regulation of the gender composition of company boards in Europe: Experience and prospects. In: M. Aluchna, & G. Aras (Eds.). Women on Corporate Boards: An International Perspective (pp. 50-66). Abingdon-on-Thames: Routledge.

Bohdanowicz, L., Gad, J., & Adamska, A. (2020). Audit Committees in Supervisory Boards of Polish Public Companies: Theory, Practice and Regulations. In: M. Aluchna, S. Idowu, & I. Tkachenko (Eds.). Corporate Governance in Central Europe and Russia Framework, Dynamics, and Case Studies from Practice (pp. 51-66). Cham: Springer International Publishing.

Bohdanowicz, L., & Urbanek, G. (2017). The impact of ownership structure on intellectual capital efficiency: evidence from the polish emerging market. In: New Challenges of Economic and Business Development - 2017 (pp. 84-95). Riga: University of Latvia.

Dowling, P. J., Festing, M., & Engle, A. D. (2017). International human resource management (7th ed.). Andover/UK: Cengage Learning EMEA.

Festing, M. (2012). Strategic Human Resource Management in Germany: Evidence of Convergence to the U.S. Model, the European Model, or a Distinctive National Model? Academy of Management Perspectives, 26(2), 37-54.

Festing, M. Kornau, A., Schäfer, L. (2015). Think talent – think male? A comparative case study analysis of gender inclusion in talent management practices in the German media industry. The International Journal of Human Resource Management, 26(6), 707-732.

Festing, M. & Sahakiants, I. (2010). Compensation Practices in Central and Eastern European EU Member States – An Analytical Framework Based on Institutional Perspectives, Path Dependencies and Efficiency Considerations. Thunderbird International Business Review, 52(3), 203-216.

Festing, M. & Sahakiants, I. (2013). Path-dependent Evolution of Compensation Systems in Central and Eastern Europe: A Case Study of Multinational Corporation Subsidiaries in the Czech Republic, Poland and Hungary. European Management Journal, 31(4), 373–389.

Festing, M., Schäfer, L., Scullion, H. (2013). Talent management in medium-sized German companies – an explorative study and agenda for future research. The International Journal of Human Resource Management, 24(9), 1872 - 1893.

Festing, M., Sahakiants, I., von Preen, A. & Smid, M. (2011). Directors‘ Remuneration in the Czech Republic, Hungary, Poland, Romania, Russia and Slovakia. Companies Composing Major Stock Exchange Indices. Gummersbach: Kienbaum Management Consultants GmbH.

Hollinshead, G., Soulsby, A. & Steger, T. (Eds.) (2017). Crisis and Change in industrial relations in Central and Eastern Europe. Special Issue of the European Journal of Industrial Relations, 23(1).

Rego, K. & Steger, T. (2019). Power struggles in the MNC – the contribution of a Bourdieusian perspective. Critical Perspectives on International Business, 15(4), 341-360.

Roszkowska-Menkes, M. (2017). Integrated reporting: state of the art and future perspectives. In: M. Aluchna & S.O. Idowu (Eds.) Responsible corporate governance: towards sustainable and effective governance structures. Springer International Publishing

Roszkowska-Menkes, M. (2018). Integrating strategic CSR and open innovation. Towards a conceptual framework. Social Responsibility Journal, 14(4).

Roszkowska-Menkes, M. & Aluchna, M. (2017). Institutional isomorphism and corporate social responsibility: towards a conceptual model. Journal of Positive Management, 8(2).

Sahakiants, I. & Festing, M. (2019). The Use of Executive Share-Based Compensation in Poland: Investigating Institutional and Agency-Based Determinants in an Emerging Market. The International Journal of Human Resource Management, 30(6), 1036-1057.

Sahakiants, I. & Festing, M. (2020). Socially Responsible HRM Reporting in Russia: A Modern Practice Embedded in the Past? Journal of East European Management Studies, 25(4), 648-670.

Sahakiants, I. (2017). Investigating the Concept of Socially Responsible Executive Pay. In M. Aluchna and S. Idowu (Eds), Responsible Corporate Governance: Towards Sustainable and Effective Governance Structures (pp. 207-222). New York, NY et al.: Springer.

Steger, T. & Jahn, S. (2019). Roles and tasks of German supervisory boards. In Gabrielsson, J., Khlif, W., & Yamak, S. (Eds.), Research Handbook on Boards of Directors (pp. 358-373). Cheltenham, UK: Edward Elgar.

Steger, T. & Stiglbauer, M. (2016). The German corporate governance code and its adoption by listed SMEs – just another ‘Procrustes bed’? Problems and Perspectives in Management, 14(3), 494-503.

Steger, T. (2011). Context, enactment and contribution of employee voice in the boardroom: Evidence from large German companies. International Journal of Business Governance and ​Ethics, 6(2), 111-134.

Steger, T. (2014). What have we not researched? And why not? – some reflections on the ‘blind spots’ of corporate governance and board research. International Journal of Business Governance and Ethics, 9(2), 121-135.

Steger, T., Alas, R. & Tafel-Viia, K. (2015). “Good” Corporate Governance in Transformation Countries – A Comparison of Experts’ Perceptions in East Germany, Estonia and Hungary. In Boubaker, S. & Nguyen, D.K. (Eds.), Corporate Governance and Corporate Social Responsibility (pp. 27-62). Singapore: World Scientific.

Steger, T., Lang, R. & Rybnikova, I. (Eds.) (2017). Management in CEE countries between 1996 und 2016 - Emerging and enduring issues. Special Issue of the Journal of East European Management Studies, 22.

Urbanek, G., & Bohdanowicz, L. (2012). Corporate Ownership and Intellectual Capital Efificiency: Evidence from Polish Listed Companies. In: P. Buła, J. Czekaj, H. Łyszczarz, & B. Syzdykbayeva (Eds.). Management Sciences in Kazakhstan and in Poland at the Beginning of the 21 st Century (pp. 381-402). Cracow: Wyd. Uniwersytetu Ekonomicznego w Krakowie.