Niefinansowe kluczowe wskaźniki efektywności: regulacje i wytyczne a praktyka przedsiębiorstw
Non-financial key performance indicators: regulations and guidelines versus business practice

Summary/Abstract: According to Directive 2014/95/EU, large public interest entities (PIEs) must disclose, i.a., a description of their business model, policies regarding environmental, social and employee matters, as well as non-financial key performance indicators (KPIs). The aim of the paper is to identify the practices of large PIEs operating in Poland as regards non-financial KPIs disclosures and to recognize any regularities among them. Our sample consists of 169 public companies that are required to provide non-financial disclosures according to the Act on Accounting. The data was hand-collected from non-financial state-ments (reports) in 2019. The main research method is content analysis. The data was examined using cluster analysis. Research findings indicate that although companies present KPIs in a very diverse way, some regularities can be observed. Two groups of PIEs have been identified: (1) those that reveal KPIs on operational and social activities, and (2) those that report environmental and employee indicators. Further analy-sis made it possible to identify companies that focus on reporting KPIs on (1) the environment, (2) operat-ing activities, and (3) with generally moderate disclosure levels of non-financial KPIs in operational, environmental, and social areas. The results of the research increase knowledge in the field of reporting of non-financial information by large PIEs and are of practical importance for companies themselves, as well as for institutions and organizations which deal with corporate reporting in Poland.

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