Abstract:

The subject of the considerations is the investment policy, the concept of socially responsible investments and their disclosure in the reports of listed companies in Poland. The research problem of the paper boils down to examining the investment policy of listed companies in Poland in the field of socially responsible investing. The purpose of the paper is to evaluate the investments made by companies listed on the Warsaw Stock Exchange  and to assess disclosure of information about SRI in the company reports. The research methods used are financial analysis method, content analysis method, descriptive statistics using the IBM SPSS 24 program and the MS Excell spreadsheet. The examined period  covers the years 2011-2018.The results of the research prove that listed companies in Poland have a significant percentage of investments in their assets, and the results obtained from investing activities largely contribute to the financial success of the company. In addition, the surveyed companies show good quality information about SRI (89.5% in 2018). The analysis over the period 2011-2018 shows that the disclosure quality about SRI is steadily increasing.