Sprawozdawczość środowiskowa – światowe trendy ujawniania informacji środowiskowych
Environmental reporting – world trends of disclosure of environmental information

Summary/Abstract: The article presents reflections on environmental reporting. Particular attention was paid to the global trend of presenting environmental information in the reporting of the company. This article aims to identify trends in the disclosure of environmental information offered by different organizations. The paper characterizes the essence of environmental reporting and presents organizations with the development of guidelines to disclose environmental information. It also identifies the types of environmental information, which according to experts should be disclosed in the reports of business. The following test methods: literature studies, analysis and inference, are used. The development of environmental reporting and creating reporting guidelines by different units indicate an increase in the environmental awareness of external stakeholders.

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