Zakres pojęciowy terminu „informacja niefinansowa” jako źródło zróżnicowania ujawnień niefinansowych przedsiębiorstw
The Conceptual Scope of the Term “Non -Financial Information” as a Source Of Diversity of Non-Financial Disclosure of Enterprises

Summary/Abstract: Purpose – The aim of this paper is to present the conclusions of the analysis of the conceptual scope of the term “non-financial information”. Design/methodology/approach – The study was based on the thesis of diversity of non-financial reporting resulting from different definitions of non-financial information. Applied critical analysis of the relevant legal regulations and scientific literature, as well as deductive and inductive reasoning. Findings – Conducted analysis and inference led to the definition of non-financial information and distinguish it from the non-financial data, and to an indication that the lack of definition in the relevant legal regulations and the ability to choose one of the international frameworks of non-financial disclosure implies diversity scope of these disclosures. Originality/value – It is assumed that the determination and the conclusions can help in the proper handling the term “non-financial information” and may help choosing the scope of the disclosure corresponding to the information priorities of the reporting unit.

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