Informacja sprawozdawcza o ryzyku działalności na przykładzie spółek sektora paliwowego
Reporting Information on Risk Management on the Example of Fuel Sector Companies

Summary/Abstract: Purpose – The purpose of this article is to verify disclosures about financial risk management in listed companies, as well as the presentation of the procedures of different types of risks in selected companies of the petroleum industry. Research methodology – Literature studies, analysis of legal acts in the field of accounting and analysis of financial statements of companies listed on the Stock Exchange in Warsaw. Result – Based on the research findings there was an assessment of disclosure obligations in the field of risk management. Originality/value – In the article attempts to assess the disclosures in the financial statements of listed companies on risk management in financial instruments.

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