Raportowanie danych niefinansowych w świetle aktualnych zmian ustawy o rachunkowości
Reporting non-financial data in the light of current changes in the accounting act

Summary/Abstract: Strategic decisions in the area of sustainable value creation should be based on integrated reporting, which is a combination of financial and non-financial reports. Taking into account the current legal, social and environmental changes, non-financial generators are becoming increasingly important not only for businesses but also for a wide range of stakeholders. The publication outlines the need to implement transparent communication between business entities and stakeholders, which will help meet the information needs of all market participants. The aim of the article is to identify an integrated reporting and to present the relationships between sustainability report and report on the company’s operation. This article presents the requirements for disclosure of non-financial information after the amendment of the Accounting Act of 15 December 2016 was implemented in the Polish legislation under Directive 2014/95/EU.

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