Przygotowanie spółek giełdowych do ujawniania informacji pozafinansowych
Preparing listed companies to disclosing non-financial information

Summary/Abstract: Reporting is primarily designed to eliminate the asymmetry of information between organizations and stakeholders. Currently, it has an optional character in Poland. Only since 2017, the Directive of the European Parliament and Council 2014/95/EU will come in force, which will oblige large public-interest entities to disclose non-financial data. This provision applies to approximately 6,000 large companies operating in the EU, of which according to the calculations of the Ministry of Finance, 487 are Polish companies. The deadline to implement the Directive provisions into Polish law expires on 6 December 2016. The European Union adopting this directive was primarily guided by the increase of transparency of social and environmental information in the area of corporate social responsibility and improvement of their consistency and comparability. The aim of this article is to determine the state of preparation of listed companies for the implementation of the provisions of Directive 2014/95/EU. The results presented in this article are the outcome of the first phase of planned research; and are primarily quantitative in nature. For further stages of research; an in-depth analysis of the identified phenomena is scheduled.

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