Znaczenie raportowania pozafinansowego w opinii indywidualnych inwestorów
Non-financial reporting importance from individual investors’ perspective

Summary/Abstract: The article is of descriptive as well as explanatory nature and it deals with the importance of non-financial statements for individual investors investment decisions. The financial crisis in 2001 triggered a wide discussion on financial statements quality and usefulness in decision making process. In consequence, the International Accounting Standards and then International Financial Reporting Standards have been implemented worldwide. However, at the same time, there are still some who argue that financial reporting is of no value for financial market participants. As a result, the importance of non-financial reporting starts to grow to reduce the information gap between stakeholders. The article presents chosen results of a survey conducted on a sample of over 400 Polish individual investors. It was performed on the basis of the author’s project and requested by the Polish Association of Individual Investors. In the article, description, comparison and questionnaire methods were used.

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