Raportowanie informacji pozafinansowych grup kapitałowych
Reporting of Non-financial Information of Capital Groups

Summary/Abstract: Purpose – Evaluation of the current state of CSR reporting capital groups in Poland in terms of functioning in them subsidiaries. Design/methodology/approach – Study was linked with selection of 25-th groups of companies publishing CSR reports. A further part of the study was dealt with the analysis of the content of reports in the context of non-financial information of subsidiaries operating within the group, which the report relates. The main part of the study is tabulation taking into account the characteristics of those reports, together with their appropriate descriptions and conclusions from the analysis of these reports. Findings – Most reports of the capital groups only applies to the parent company. In connection with the detailed results of reports about analysis of them content, we could have some questioned whether CSR is realized as well in the subsidiaries. It is possible that the subsidiaries are not involved in CSR strategies and if exist such CSR strategies in the parent company do not impact on the entire capital group. Originality/value – Submission questioned the popular belief about the good state of CSR reporting and actions taken in this regard by large companies, especially capital groups.

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