Przejrzystość i porównywalność informacji niefinansowych w sprawozdawczości spółek w świetle zmian regulacji unijnych
Changes in EU regulations and the transparency and comparability of non-financial information in reports

Summary/Abstract: The objective of published Directive 2014/95/UE is to increase the transparency and comparability of non-financial information diclosed by UE companies in reports. According to the regulation, large firms which are public-interest entities and which employ more than 500 employees will be required to submit this type of information. However, the new directive does not contain unified solutions for reporting, it merely shows the minimum requirements of disclosures that will be presented. Moreover, statutory auditors will not be required to verify the quality of this information in reports. They will only be obliged to check that the non-financial statement or the separate report has been provided. In concequence, will the changes of the regulation affect the consistency and transparency as well as comparability of non-financial information presented by firms? Will stakeholders be able to assess the implementation of the principles of sustainable development? The aim of this paper is to give an answer to these questions. For this purpose, the analysis of changes in Directive 2014/95/UE was used and the standards proposed by this document were compared.

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