Środowiskowe informacje finansowe w raportach rocznych spółek publicznych z sektora chemicznego
Environmental financial information in annual reports of listed companies of chemical sector

Summary/Abstract: The aim of the paper is to identify what environmental financial information is disclosed in annual reports of listed companies from a chemical sector and to assess its usefulness for stakeholders interested in financial aspects of ecological activity. The research subject are consolidated annual reports of the year 2013 of 6 listed companies The area of disclosed information is relatively small and refers mainly to CO2 emission rights, provision for environmental protection and subsidies for ecological investments. A different way of disclosure of environmental financial information encumbers the comparison among the sector.

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