Abstract:

Nowadays, business entities are judged by how sustainable they are. This trend also applies to NGOs. Confirmation of their sustainability performance should be sought in the reports they produce. These should include disclosures on the environmental, social and economic impact of the organisation. This information is increasingly expected by NGO stakeholders, including their donors, beneficiaries and collaborators. The aim of this research is to present an outlook on sustainability reporting by NGOs in Poland, with a particular focus on disclosures specific to the activities of entities in this sector. The research covers the reporting practices of selected entities by identifying the place and comparing the scope of sustainability disclosures in external reports, together with an indication of the possibility of using them to assess the degree of development of the organisation in this respect. The study was qualitative in nature. It was based on a case study and concerned selected Polish foundations reporting on sustainability issues in 2023. The results show that NGOs produce sustainability reports despite the lack of a formal obligation to do so. These entities make use of the available ESG reporting standards to a varying extent, and the scope of information disclosed in the reports is generally limited to selected ESG aspects, as well as being highly diverse. The results obtained contribute to a better understanding of the practice of sustainability reporting by NGOs in Poland. Knowledge of this issue can also point the regulator in the direction of regulatory changes.