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Background: The group of recipients of enterprises? financial statements is gradually growing on the European and national scale, as well as their expectations towards the information quantity and quality. They also expect increasingly detailed information on enterprise?s impact on the environment (CSR), which translates into an increase in non-financial information disclosures. The European Union has engaged in promoting CSR reporting, both for the social good and raising the competitiveness and innovation of Eur...

Background: With the development of ecological awareness, the demand for financial and non-financial information is growing with regard to an entity's relationship with the environment. The literature presents various opinions on the solutions applied and their effects. Environmental reporting is only partially mandatory in Poland. Environmental information of business entity is generally non-financial and has various forms and scopes. This article aims to analyze and evaluate the state of environmental reporting ...