Raportowanie wskaźników środowiskowych według wytycznych Global Reporting Initiative na przykładzie polskich spółek branży energetycznej
Reporting of environmental indicators by Global Reporting Initiative guidelines on the example of Polish companies in energy sector

Summary/Abstract: The aim of the article is to present the experience of Polish companies from the energy industry sector in reporting environmental indicators prepared in accordance with the guidelines of the Global Reporting Initiative. In the article there is a content analysis of 10 reports or separate social responsibility reports of companies included in the index WIGenergy, and data provided by the GRI. First of all, the survey results indicate that only 3 companies from the selected group have prepared CSR report according to the GRI guidelines G4 for 2015, and secondly, analyzed CSR reports are prepared in a basic version of the GRI G4, resulting in the presentation of one environmental indicator associated with the identified significant aspect on the impact of the organization on animated and inanimated natural systems, including soil, water, air and ecosystems. Moreover, the main problem is the lack of comparability of reports due to different format of the underlying data and the lack of references to previous years.

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