Abstract:

The issue of disclosure of non-financial information has become subject of increased interested among researcher and academics. Although the disclosure of non-financial information by organisations is increasing, it is questionable whether the current level of reporting can satisfy the increasing demand for accountability and transparency shown by stakeholders. In order to provide stakeholders with all information they desire, organisations need to provide information that makes it possible to estimate organisations environmental and social performance. As such quantitative information is being perceived as more reliable and objective. Therefore it has been decided to undertaken the attempt to diagnose the nature of non-financial information disclosed by Polish organisations understood as the form in which non-financial information is being presented, as well as whether organisations prepare non-financial reports or include non-financial reports into reporting and if so, if they use standards and guidelines while preparing reports. For this purpose CATI research with 102 companies listed on the Warsaw Stock Exchange has been conducted. The results have been analysed using descriptive statistics.  The research shows that organisations report on non-financial information rather unwillingly. Organisations more willing to disclose non-financial information are the ones mapping stakeholders they present the data using indicators and also include non-financial information in reports. They prepare reports using the GRI 4 guideline. Organisations not mapping stakeholder do not disclose non-financial information in general.