Abstract:

Disclosure of non-financial information, mainly concerning the influence of business units on their environment has been applied in enterprises since the 1970s. Social reports, (so-called CSR reports) have been used for about twenty years. They should comprehensively present various aspects of the company's activities. In Polish legislation there is an obligation to report in annual reports information on employee or environmental issues. There is now an increasing number of companies preparing reports containing narrative data. However, to unify the scope of non-financial information, the obligation to prepare such reports has been introduced. From 2018, large companies will have to disclose non-financial data in their annual reports. Despite the problems arising during the implementation of these processes, it will certainly be beneficial for them, because they will be perceived as more competitive and reliable. The article is a contribution to research on the implementation of narrative reporting in Polish enterprises.