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

This research project is dedicated to the analysis of the impact of Directive 2014/95/EU, as translated to national law, on the organisational practices and corporate governance in Germany and Poland. The main research hypothesis of this study is that the implementation of the non-financial reporting directive in Germany and Poland has a significant impact on the quality of nonfinancial reporting in the companies listed in these countries and, more importantly, on the actual implementation of socially responsible human resource management practices and corporate governance configurations in the related enterprises.