Wpływ dyrektywy 2022/2464/UE na sprawozdawczość w zakresie zrównoważonego rozwoju spółek indeksu WIG.MS -FIN
The Impact of Directive 2022/2464/EU on the Reporting of Sustainable Development in Companies Listed on the WIG.MS-FIN Index

Summary/Abstract: Sustainability reporting is a key tool supporting an organization in shaping positive relations with external stakeholders by transparently presenting its activities and social and environmental responsibility. The aim of the article is to indicate how the implementation of Directive 2022/2464/EU into Polish accounting law has influenced changes in the reporting of sustainable development and to present the current state of disclosure of this information by public companies operating in the financial market. The research question was asked: have the introduced changes significantly affected the information on sustainable development presented until now? The surveyed capital groups coped well with the transition from non-financial reporting to sustainability reporting. Published reports include all mandatory elements specified in the provisions of the accounting act. The changes introduced did not significantly affect the information presented until now regarding sustainable development. However, in the longer term, the problem may affect smaller entities.

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