Conference program outline

13 October 2025 (Monday)
19:00 - 22:00    Welcome Dinner - Spiż Restaurant, Market Square - Town Hall 2, Wrocław

14 October 2025 (Tuesday)
07:40 - 08:40    Registration of the conference participants - CKU Building Lobby
08:40 - 09:00    Opening of the conference - CKU 1 Auditorium​
Marek Kośny, Vice Rector for Science, Wroclaw University of Business and Economics
Piotr Bednarek, Vice Rector for Finance, Wroclaw University of Business and Economics
Władysław Fałowski, Vice President of Polish Accounting Association (SKWP), Lower Silesia Branch
Joanna Dyczkowska, Head of the Chair of Cost Accounting, Tax Management and Controlling, Wroclaw University of Business and Economics

09:00 - 10:30    Panel discussion - CKU 1 Auditorium
ESG Reporting in the EU and the Effects of the OMNIBUS Proposal
Moderator: 
Joanna Dyczkowska, Wroclaw University of Economics and Business, Poland
Panellists: 
Josef Baumüller, Technical University of Vienna, Austria
Aneta Fusiara, mBank, Poland
Mirjana Hladika, University of Zagreb, Croatia
Giuseppe Nicolỏ, University of Salerno, Italy
Gunnar Rimmel, Aalborg University Business School, Denmark
Frank Schiemann, Bamberg University, Germany

10:30 - 10:45    Coffee break - CKU Building Lobby
​10:45 - 12:15    Parallel sesssions 
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PARALLEL SESSION A1 (English track) - Room CKU 109
Session chair: Monika Łada, SGH Warsaw School od Economics, Poland
10:45 - 11:00    Regulation in Flux: The Evolution of Sustainability Reporting
Elina Paemurru, University of Tartu, Estonia
Raili Lilo, University of Tartu, Estonia
Ülle Pärl, University of Tartu, Estonia
11:00 - 11:15    Double Materiality in Sustainability Reporting: Status Quo in Austrian Companies before the ESRS Implementation
Josef Baumüller, Technical University of Vienna, Austria
Maximilian Nowak, Frauenhofer Austria Research GmbH, Austria
11:15 - 11:30    Material Topics in the CSR Reporting of German and Austrian Banks: An Analysis Taking into Account Future Reporting Obligations
Guido Sopp, University of Applied Sciences Zwickau, Germany
Philipp Schäfer, University of Applied Sciences Zwickau, Germany
11:30 - 11:45    Sustainability Reporting: Challenges and Risks in the Assessment of Double Materiality in the Agricultural Sector
Mirjana Hladika, University of Zagreb, Croatia
Josipa Grbavac, University of Mostar, Bosnia i Herzegovina
Jelena Poljašević, University of Banja Luka, Bosnia i Hercegovina
11:45 - 12:15    Discussion: Questions & Answers
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PARALLEL SESSION A2 (Polish track) - Room CKU 108
Session chair: Beata Sadowska, University of Szczecin, Poland
10:45 - 11:00    Podstawy prawne raportowania niefinasowego: przegląd krajowych regulacji
Krzysztof Ciesielski, University of Economics in Katowice, Poland
11:00 - 11:15    Sprawozdawczość społeczna w polskich przedsiębiorstwach górniczych: praktyki ujawniania informacji przed wprowadzaniem ESRS
Katarzyna Piotrowska, Wroclaw University of Economics and Business, Poland
11:15 - 11:30    Absurdy raportowania ESG: Perspektywa przedsiębiorcy
Roman Kotapski, Wroclaw University of Economics and Business, Poland
11:30 - 11:45    Ewolucja prezentacji całkowitych dochodów w sprawozdaniu finansowym
Małgorzata Białas, AGH University, Poland
11:45 - 12:00    Przestrzeganie i postrzeganie zasad etycznych biegłego rewidenta - zachowania (nie)etyczne w audycie i ich przyczyny z perspektywy studentów
Katarzyna Renik, University of Economics in Katowice, Poland
12:00 - 12:15    Discussion: Questions & Answers

12:15 - 12:30    Coffee break - CKU Building Lobby
​12:30 - 14:00    Parallel sessions 
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PARALLEL SESSSION B1 (English track) - Room CKU 109
Session chair: Ewa Wanda Maruszewska, University of Economics in Katowice, Poland
12:30 - 12:45    Enhancing Accountability in Reports through Language: A Holistic Theoretical Framework
Raili Lilo, University of Tartu, Estonia
Elina Paemurru, University of Tartu, Estonia
Ülle Pärl, University of Tartu, Estonia
12:45 - 13:00    Corporate Dislosures as Risk Translation Tools - A Theoretical Perspective and Examples of Organisational Practices
Monika Łada, SGH Warsaw School of Economics, Poland
13:00 - 13:15    Sustainability Reporting - Analysis of Early Adopters with a Focus on Circular Economy Reporting 
Björn Bunzel, University of Applied Sciences Zwickau, Germany
Robert Friedemann, University of Applied Sciences Zwickau, Germany
13:15 - 13:30    Exploring the Development of Sustainability Reporting under the XBRL Standard: Evidence from Expert Interviews
Katarzyna Kobiela - Pionnier, SGH Warsaw School of Economics, Polande  
Mariusz Karwowski, SGH Warsaw School of Economics, Poland
13:30 - 14:00    Discussion: Questions & Answers
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PARALLEL SESSION B2 (Polish track) - Room CKU 108
Session chair: Łukasz Furman, State University of Applied Sciences in Krosno, Poland
12:30 - 12:45    Przyszłość controllingu podatkowego w polskich przedsiębiorstwach
Łukasz Furman, State University of Applied Sciences in Krosno, Poland
12:45 - 13:00    Controlling zasobów ludzkich w sektorze leśnym. Komparatywna analiza międzynarodowa
Marta Nowak, Wroclaw University of Economics and Business, Poland
Beata Sadowska, University of Szczecin, Poland
13:00 - 13:15    Rachunek kosztów sektorów regulowanych na przykładzie transportu kolejowego
Leszek Borowiec, University of Warsaw, Poland
13:15 - 13:30    Zasobowo-procesowy rachunek kosztów jako element systemu rachunkowości zarządczej - projekt branżowy
Konrad Kochański, University of Szczecin, Poland
Beata Sadowska, University of Szczecin, Poland
13:30 - 13:45    Zrównoważony rozwój  sadów
Aleksandra Łakomiak, Wroclaw University of Economics and Business, Poland
13:45 - 14:00    Discussion: Questions & Answers
14:00 - 15:00    Lunch - CKU Building Lobby
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19:00 - 24:00    Gala Dinner - Q Hotel Plus Wrocław****, Zaolziańska St. 2, Wroclaw

15 October 2025 (Wednesday)
09:00 - 10:30    Parallel sessions
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PARALLEL SESSION C1 (English track) - Room CKU 109
Session chair: Marta Nowak, Wroclaw University of Economics and Business, Poland
09:00 - 09:15    The Changing Regulatory Environment in Hungary and Poland Due to the ESRS Implementation
Dorottya Edina Kozma, University of Pannonia, Hungary
Tímea Veres, University of Pannonia, Hungary
Hajnalka Fekete-Berzsenyi, University of Pannonia, Hungary
09:15 - 09:30    Reporting on Sustainability in "Sin" Industries
Przemysław Mućko, University of Szczecin, Poland
09:30 - 09:45    Financial Effects of Climate-Related Risks and Opportunities: Disclosure Challenges after CSRD Implementation
Paweł Szalacha, PORR S.A., Poland
09:45 - 10:00    Expected Impact of Mandatory Assurance under CSRD on Sustainability Disclosures by Large Companies
Anett Zanócz, Corvinius University, Hungary
10:00 - 10:15    The Effect of Stakeholder Type and Non-Monetary Incentive on the Propensity to Create Budgetary Slack - An Experimental Study among Controllers
Marta Nowak, Wroclaw University of Economics and Business, Poland
Ewa Wanda Maruszewska, University of Economics in Katowice, Poland
10:15 - 10:30    Discussion: Questions & Answers
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PARALLEL SESSION C2 (Polish track) - Room CKU 108
Session chair: Roman Kotapski, Wroclaw University of Economics and Business, Poland
09:00 - 09:15    Cyfryzacja w strategicznej rachunkowości zarządczej: perspektywa zastosowania rachunku kosztów cyklu życia
Iwona Franczak, University of Economics in Katowice, Poland
09:15 - 09:30    Inicjatywa wdrożeniowa Robotic Process Automation w świetle badań przeprowadzonych w Niemczech, Polsce i Portugalii
Ewa Chojnacka-Pelowska, Nicolaus Copernicus University in Toruń, Poland
Piotr Kozak, Nicolaus Copernicus University in Toruń, Poland
Mike Schulze, CBS International Business School, Mainz, Germany
Rui Robalo, Polytechnic Institute of Santarem, Portugal
Ewa Makowska, Nicolaus Copernicus University in Toruń, Poland
09:30 - 09:45    Cyfryzacja w raportowaniu
Tomasz Ogrodnik, University of Warsaw, Poland
09:45 - 10:00    Inteligentna automatyzacja procesów księgowych i controllingowych
Paweł Kużdowicz, University of Zielona Góra, Poland
10:00 - 10:15    Budowanie zrównoważonych kolekcji w sieciach handlowych (realizacja POIR.01.01.01-00-0405/22)
Paweł Kowalewski, Pronos Sp. z o.o., Poland
10:15 - 10:30    Discussion: Questions & Answers
10:30 - 10:45    Coffee break - CKU Building Lobby
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​10:45 - 12:00    Panel discussion - CKU 1 Auditorium
Smart Finance: How AI is Reshaping Accounting, Controlling, and Auditing? 
Moderator: 
Piotr Bednarek, Wroclaw University of Economics and Business, Poland
Panellists: 
Łukasz Jędrzejczak, Ernst & Young Audyt Polska
Piotr Krysiak, BNY Mellon
Małgorzata Strzelbicka, PROA Technology
Grzegorz Rawicz-Mańkowski, Controlling Systems
Tomasz M. Zieliński, ICV Polska
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12:00 - 12:15    Closing of the conference - CKU 1 Auditorium
​12:15 - 13:15    Lunch - CKU Building Lobby