Raportowanie informacji niefinansowych w organizacjach pozarządowych w Polsce
Reporting of non-financial information in non-governmental organizations in Poland

Summary/Abstract: Confidence in third sector entities can be built in various ways, one of them being access to reliable and reliable information. A manifestation of care in this aspect is informing the public not only about economic activity, but also about the environmental and social activities undertaken. Reporting of non-financial information may strengthen the image of non-governmental organizations, constitute a factor of competitive advantage in the fundraising process and serve to legitimize their activities. The aim of the article is to evaluate the level of non-financial reporting in non-governmental organizations in Poland, with particular emphasis on the obligatory legal framework in this area. In the article a research hypothesis has been formulated with the following content: non-financial reporting in non-governmental organizations in Poland is at an early stage of development. To assess the actual state, a quantitative and qualitative analysis was carried out of non-financial reports published by Polish NGOs in the international register maintained by the GRI organization and in the Polish Register of Reports kept by the CSRinfo company. From the quantitative analysis, it appears that by 01/09/2018, only seven non-governmental organizations have made the effort to make a non-financial report so far. Qualitative analysis, on the other hand, showed that all of the reports subjected to the survey reveal social information, which is related to the specificity of the activities of non-governmental organizations. In other aspects, i.e. economic and environmental, most entities disclose only a small amount of information or do not publish them at all. The conducted empirical studies unambiguously confirm the initial phase of development of non-financial reporting in non-governmental organizations in Poland. Applied research methods: literature studies, analysis of legal regulations related to reporting for sustainable development, analysis of secondary data in the form of non-financial reports and the method of induction and synthesis used in the formulation of applications.

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