Informacja o pracy wolontariuszy w sprawozdaniach organizacji pożytku publicznego w Polsce
Information on volunteer labour in reports of public benefit organizations in Poland

Summary/Abstract: The purpose of this study was to determine whether information on volunteers disclosed by public benefit organizations operating in Poland is comparable and if it enables assessment of the impact of volunteer labour on financial results of these organizations. On the basis of literature the possibility of valuing the labour of volunteers in the reports of public benefit organizations in Poland was investigated. The meth-odology included literature review and empirical studies using the methods of statistical analysis of a sample of 315 foundations in Poland. Literature studies revealed many barriers associated with volun-teer labor reporting. Given present knowledge and attitudes of managers of nonprofit organizations, including this information in financial statements is impossible. Empirical studies have shown that infor-mation on the work of volunteers in activity reports of foundations in Poland is insufficient. The infor-mation does not allow the influence of volunteer labour on the results of foundations to be evaluated, nor the results of different organizations to be compared.

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