Raportowanie niefinansowe jako element społecznej odpowiedzialności polskich przedsiębiorstw
Non-financial reporting as an element of social responsibility of Polish enterprises

Summary/Abstract: Soon, non-financial reporting will become a formal legal requirement for companies, and neglecting it will entail liability. In view of the legal changes related to Corporate Social Responsibility (CSR), it should be noted that there is a gap in the academic literature concerning the analysis of implementation of the CSR principles in Polish enterprises. The aim of this article is to assess the level of preparedness of enterprises to report CSR objectives. The study will use content analysis to verify companies’ readiness for non-financial reporting. It can be seen that there has been a huge development in this field last few years. Environmental reporting covers three scopes, which are responsible for the emissions produced by the company. Calculating the carbon footprint in scope 1 and 2 is not a problem for Polish companies, while scope 3 is more difficult. This is due to the lack of data and insufficient cooperation of companies in this field.

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