Raportowanie niefinansowe banków z perspektywy społecznie odpowiedzialnej – przykłady z WIG-ESG
Non-financial reporting of banks from a socially responsible perspective – examples from WIG-ESG

Summary/Abstract: The purpose of the article is to assess the non-financial reporting practices used by banks belonging to the new WIG-ESG stock index on the Warsaw Stock Exchange, indicating the scope, form, and mandatory standards. Until 2017, non-financial reporting in EU countries, including Poland, was established on a voluntary basis and was not regulated by law. Directive 2014/95/EU on the disclosure of non-financial and diversity information (effective from 1 January 2017) and its transposition into the Accounting Act are considered a turning point. The article follows previous research conducted by the author (nearly 100 reports of non-financial banks), which resulted in an attempt to assess the current state of affairs, starting with banks. The author decided to analyze eight reports of non-financial banks included in the WIG-ESG index for 2019, considering those banks to be "socially responsible", and treating this sample as representative. The research methods used include a literature review, content analysis, comparative analysis, and the deduction method. The article is one of the first studies to assess banks' non-financial reports after January 1, 2017, and thus it fills the research gap in this area. The three parameters proposed by the author in the area of social responsibility were selected correctly and will constitute a significant contribution to further, extended research in the field of non-financial reporting, adding further criteria for the assessment of companies in the area of social responsibility.

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