Sprawozdanie z działalności jako dokument służący raportowaniu danych ESG
Report of the management board on operationsas a document used to report ESG data

Summary/Abstract: The descriptive and analytical character of Report of the Management Board on operations enables companies to present nonfinancial data about environment, social and government issues. Obligatory Polish law contains detailed regulations about government issues whereas the project of KSR contains detailed instructions and examples of information that can be contained in the report. Taking into consideration the significance of nonfinancial data as well as the necessity of adjusting Polish law to the new Directive 2013/34/UE it can be considered to formulate in regulations some obligatory scope of information with the possibility of presenting additional information.

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