Analiza regulacji i kontekstu wprowadzenia sprawozdania z płatności na rzecz administracji publicznej jako przykład sprawozdawczości finansowej dla interesariuszy niefinansowych
The Analysis of Regulations and the Context of Their Issuance Concerning Reporting on Payments to Governments as the Example of Financial Re-porting for Non-financial Stakeholders

Summary/Abstract: Purpose – to analyze the context and the regulations on the reporting of payments to governments with the ultimate aim to explain the essence and applications of these reports. Design/Methodology/ Approach – literature review, analysis of regulations and other appropriate documents. For illustrative purpos-es two case studies of reports are also presented. Findings – the reports on payments to governments, though provide financial information, above all fulfil the goals of non-financial stakeholders. The report enforcement comes from sustainability issues and preservation of natural resources. Originality/Value – reports on pay-ments to government have not been the subject of the analysis in Polish literature, and international research on this topic is also scarce.

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