Abstract:

Together with the economic breakthrough in Poland occurred an awareness of a financial reporting. The concept according which organizations at the stage of strategy building takes into account social interests and environmental protection as well as relations with other entities have already existed for two decades. Combining these two elements resulted in creating non- financial reports. Research in this field intensified the introduction of Directive 2014/95/EU. Obligatory reporting of non-financial entities by selected entities occurred for the reports for 2017. This is a breakthrough moment for a social side of business. The goal of this essay is to analyze the standardization of non- financial reporting in Poland. Data gathered by CSRinfo, GRI Database and Foundation of Reporting Standards will be used. Interpretation based on the available literature of the subject and indicated databases allows to outline a picture of non-financial reporting in Poland both before and after the introduction of Directive 2014/95/ EU. The most important standards for practice in Poland, GRI and SIN, will be indicated.