Availability and volume of the CSR disclosures: Poland (n = 60)
| Disclosure characterstics | Frequency |
|---|---|
| Clearly visible link on the main page and separate subpage(s) in Polish | 20 |
| Simplified CSR report (PDF file, in Polish) | 4 |
| Clearly visible link on the main page and separate subpage(s) in English (US company’s website) | 15 |
| Link to the US company’s CSR report | 4 |
| Disclosure volume: brief comment (s) | 6 |
| Disclosure volume: one subpage | 6 |
| Disclosure volume: several subpages | 19 |
| Disclosure characterstics | Frequency |
|---|---|
| Clearly visible link on the main page and separate subpage(s) in Polish | 20 |
| Simplified CSR report (PDF file, in Polish) | 4 |
| Clearly visible link on the main page and separate subpage(s) in English | 15 |
| Link to the US company’s CSR report | 4 |
| Disclosure volume: brief comment (s) | 6 |
| Disclosure volume: one subpage | 6 |
| Disclosure volume: several subpages | 19 |