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As of January 1, 2017, according to the Directive 2014/95/EU of the European Parliament and the Council of 22 October 2014 amending Directive 2013/34/EU as regards disclosure of non-financial and diversity information by certain large undertakings and groups public-interest entities fulfilling particular requirements described in the document are obligated to disclose non-financial and diversity information. Due to this fact, the main aim of the paper was the assessment of the current state of reporting of environ...

As of January 1, 2017, according to the Directive 2014/95/EU of the European Parliament and the Council of 22 October 2014 amending Directive 2013/34/EU as regards disclosure of non-financial and diversity information by certain large undertakings and groups public-interest entities fulfilling particular requirements described in the document are obligated to disclose non-financial and diversity information. Due to this fact, the main aim of the paper was the assessment of the current state of reporting of non-fin...