Raportowanie danych CSR w Polsce
Reporting on CSR data in Poland

Summary/Abstract: The Directive passed in 2014 obliges the biggest European companies to report part of their non-financial data, starting with financial statements for the financial year beginning in 2017. At present, in economic practice the form and extent of disclosures on Corporate Social Responsibility presented by entities are significantly varied. This paper seeks to show the impact of the participation of foreign capital, an organization’s experience in reporting non-financial data, and of the use of the services of external experts on the form and manner of the publication of CSR data. This objective has been achieved by applying the following research methods: studies of domestic and foreign literature and questionnaire survey. The results obtained indicate that companies with foreign capital use the support of a third-party with a view to preparing CSR data to a greater extent than companies with exclusively domestic capital. The most popular way to publish CSR data was issuing a separate CSR report, while the least popular was an integrated report. Companies that have only domestic capital and have longer experience in publishing non-financial data, prepare separate CSR reports to a greater extent in comparison to organizations with less experience in reporting non-financial data.

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