Wpływ cen transferowych na efektywność raportowania ESG w grupach kapitałowych

Danuta Kozłowska-Makóś

doi:10.58683/dnswsb.2036

Published : 2025-03-02

Vol. 105 No. 2 (2024)

The impact of transfer pricing on the effectiveness of ESG reporting in capital groups

Danuta Kozłowska-Makóś

https://orcid.org/0000-0003-3901-0946

DOI: https://doi.org/10.58683/dnswsb.2036

Abstract

The aim of the article is to examine the role of transfer pricing in shaping the effectiveness of ESG reporting within capital groups, taking into account mechanisms that impact the transparency, reliability, and comparability of non-financial information. A literature review was conducted, covering empirical research and industry reports to identify key trends and relationships between transfer pricing policies and ESG indicators. It was found that transparency in establishing transfer prices positively affects the perception of ESG reports, and compliance with international regulations, such as OECD and GRI, supports building stakeholder trust. The research demonstrated that transparent transfer pricing policies can support ESG reporting; however, implementation requires consideration of costs and regulatory complexity.

Keywords:

transfer pricing, ESG, capital groups, social responsibility

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Kozłowska-Makóś, D. (2025). The impact of transfer pricing on the effectiveness of ESG reporting in capital groups. Zeszyty Naukowe Wyższej Szkoły Bankowej W Poznaniu, 105(2). https://doi.org/10.58683/dnswsb.2036

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