Purpose

The paper aims to explore the effect of stakeholder pressure on the disclosure of key performance indicators (KPIs) and the patterns of this disclosure in large public interest entities (PIEs).

Design/methodology/approach

The study is based on the content analysis of the disclosures provided by 169 large (PIEs) operating in Poland in 2019. The data was hand-collected from the companies’ non-financial statements. The research hypotheses were empirically tested with the use of linear regression.

Findings

The explanation for the disclosure of KPIs can be found in stakeholder theory, operationalized by stakeholder pressure linked to industry. In line with the expectations, business-related KPIs are disclosed by companies operating in industries with high pressure from investors, environment-related KPIs are presented by companies operating in environmentally sensitive industries and companies operating in industries with high pressure from employees disclose society-related KPIs. According to the results of the study, reporting on employee-related KPIs is accompanied by environmental and social KPI disclosures.

Originality/value

The study contributes to the literature on corporate non-financial disclosures as it provides new insights into non-financial KPI disclosures in a new and relatively unexplored institutional setting established by the Directive 2014/95/EU. While researchers recognize the stakeholders’ environmental and social concerns, there is nevertheless a lack of understanding of their implications for KPIs in measuring social practice. The research fills that gap by addressing the specific impact of different stakeholder groups on the disclosure of KPIs.

中文翻译：

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在欧盟指令范围内披露关键绩效指标：利益相关者的压力何时重要？

目的

本文旨在探讨利益相关者压力对关键绩效指标（KPI）披露的影响以及大型公共利益实体（PIE）中披露的模式。

设计/方法/方法

该研究基于对2019年在波兰运营的169家大型（PIE）提供的披露的内容分析。数据是从公司的非财务报表中手工收集的。使用线性回归对研究假设进行了经验检验。

发现

披露KPI的解释可以在利益相关者理论中找到，该理论可以通过与行业相关的利益相关者压力来实施。与预期相符，与商业相关的关键绩效指标由在行业中受到投资者高压力的公司披露，与环境有关的关键绩效指标由在环境敏感行业中的公司披露，而在雇员较高行业的公司中披露与社会相关的信息。关键绩效指标。根据研究结果，与员工相关的KPI的报告伴随着环境和社会KPI的披露。

创意/价值

这项研究为有关公司非财务披露的文献做出了贡献，因为它在2014/95 / EU指令建立的，相对未开发的新机构环境中提供了对非财务KPI披露的新见解。尽管研究人员认识到利益相关者对环境和社会的关注，但是仍然缺乏对其在衡量社会实践中对KPI的影响的理解。该研究通过解决不同利益相关者群体对KPI披露的特定影响来填补这一空白。