Sprawozdawczość środowiskowa polskich mikroprzedsiębiorstw
Environmental reporting of Polish microenterprises

Summary/Abstract: The article discusses the need for preparing environmental reports by microenterprises in the form suggested by Polish legislators. In the course of preparing environmental reports by large enterprises, having crucial impact on current and future condition of the environment, seems quite obvious, however, preparing such reports for a microenterprise raises numerous doubts. The purpose of this article is to determine the scope of environmental reporting prepared by Polish microenterprises and to identify both advantages and costs associated with issuing such reports by these entities. The content of the study is based on domestic literature studies, the review of legal acts covering the discussed subject matter, as well as the author’s scientific and practical considerations and experiences. The identified goal was pursued following analysis, induction and inference methods. Having analyzed the advantages and costs of environmental reporting the author suggested a simplified form of mandatory environmental reporting adequate for microenterprises.

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