Human Rights Reporting by Polish Companies in the Light of Directive 2014/95/EU Requirements
Human Rights Reporting by Polish Companies in the Light of Directive 2014/95/EU Requirements

Summary/Abstract: Till 2017, reporting on Human Rights in most of the EU countries (including Poland) was determined via a voluntary basis, and was not regulated by the State. The EU Directive on the disclosure of non-financial and diversity information (Directive 2014/95/EU, applicable from the 1st of January, 2017) is considered as a changing point. The aim of the paper is to investigate how the implementation of the Directive 2014/95/EU has impacted the human rights disclosure of Polish companies listed on the WIG 30 sub-index. The methodology used in the empirical part of this paper was a content analysis of company’s non-financial reports. The nature of the study is descriptive and based solely on information from secondary data sources of the analysed companies

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