Raportowanie informacji niefinansowych
Reporting non-financial information

Summary/Abstract: For the assessment of economic entities, investors are searching not only for financial information, but also information referring to environmental, social and corporate order issues. The aim of the article is to indicate the changes in the presentation of nonfinancial information and the diversity of approaches in this scope. Actions taken on the international arena are visibly heading towards an improvement in the quality of presenting non-financial information, the dissemination of good practices and increasing trust in business. Nevertheless, the previous solutions still spark an additional need. Hence, the basic areas of reporting non-financial information which need further elaboration have been indicated. A response to the stakeholders postulates can be integrated reporting, however, conducing research directed towards its standardisation would be purposeful. The comparative method as well as the deduction have been applied in the publication.

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