INFORMACJE PRACOWNICZE W SPRAWOZDAWCZOŚCI NIEFINANSOWEJ JAKO ELEMENT KSZTAŁTOWANIA WIZERUNKU MARKI PRACODAWCY
EMPLOYEE INFORMATION IN NON-FINANCIAL REPORTING AS AN ELEMENT OF SHAPING THE EMPLOYER'S BRAND IMAGE

Summary/Abstract: Purpuse – The non-financial information on employee matters disclosed in the ESG reportbuilds the employer's brand image. The aim of the article is to present the current state ofreporting employee issues in non-financial reporting of banks and to indicate the im-portance of non-financial reporting of these issues in the context of building the employer'sbrand image. Research problem: what is the current state of non-financial reporting byBanks from the WIG-Banks and WIG-ESG indexes and what is the significance of this inbuilding the employer's brand image?Methodology – An analysis of legal acts, examination of secondary datafrom national and international research reports in the area of epmloyerbranding was ap-plied, a review of the literature on the subject was carried out, and an examination of sec-ondary data from obligatory non-financial statements of banks was carried out. The studycovered banks operating in Poland, listed on the Warsaw Stock Exchange and belonging tothe WIG-Banks and WIG-ESG indexes.Findings – The non-financial information disclosed in ESG reports as employee issuesmay constitute a unique proposition of the employer's brand value. The audited banks be-longing to the WIG-Banks and WIG-ESG stock market indices comply with the legal re-porting obligation regarding the disclosure of employee issues.

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