Polityka personalna w sprawozdawczości niefinansowej spółek giełdowych
HR Policies in Non-financial Reporting of Listed Companies

Summary/Abstract: The managers show constantly growing appreciation of the Corporate Social Responsibility (CSR) in the company management, due to its advantageous impact on the internal and external environment. They introduce HR policy focused on responsibility towards employees and adjust the corporate non-fi nancial reporting to new EU Regulations. The aim of this article is to present the HR policies based on non-fi nancial reporting issued by the Polish oil and gas sector companies, listed on RESPECT Index. The study found that all the companies prepared their business reports in accordance with the GRI Guidelines, developed by the Global Reporting Initiative (GRI). However, GRI indicators were reported in a limited and arbitrary way, which made them diffi cult to compare.

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