Rola sprawozdawczości finansowej spó- łek z sektora energetycznego we wspieraniu zrównoważonego rozwoju
The role of financial reporting of the energy companies in support of sustainable development

Summary/Abstract: One of the most important tasks of accounting should be creating a reliable picture of business operations presented in the form of financial statements. Thus, the information contained in the report must be reliable, verifiable, transparent, relevant and complete. Laws define the minimum information that must be included in the report. Adding the additional data reporting in the document depends only on the company and the purpose served by the disclosure of more information on the activities carried out by the company. On the basis of data published on the websites of the companies listed with WIG Energy, there were shown the additional information and its lack in financial statements which have a significant impact on the effectiveness of the policy of sustainable development in the enterprise.

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