Non-financial Disclosures in the Scope of Diversity Management of Companies Listed in the Respect Index
Non-financial Disclosures in the Scope of Diversity Management of Companies Listed in the Respect Index

Summary/Abstract: In the light of legal regulations resulting from the amended Accounting Act, public interest entities and large companies were obliged to publish annual financial statements together with the annual report. According to the law, information included inthis second type of report should include both financial and non-financial performance indicators, policies description with respect to social, employment, environmental issues, respect for human rights and counteracting corruption. The aim of the article is to present the results of analysis of non-financial data, obtained from reports of 28 companies listed in eleventh edition of the Respect Index quotedon Warsaw Stock Exchange. More specific goal is to describe the essence of diversity management limited to employee issues contained in GRI. The analysis of secondary documents of companies was preceded by the review of literature, reports and publications of the Responsible Business Forum in the field of diversity management. The conclusion refers to the requirement related to the implementation of Directive 2014/95/EU as to disclose non-financial information. According to the research results, the analysed companies show involvement in the publication of non-financial reports, including reporting of specific indicators in the social category relating to the diversity management

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