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Background: An important role in the economy of every country is played by entities operating on a small scale, i.e. small and micro entities. Some of them are obliged to keep accounting books, and thus to prepare financial statements. The preparation of financial statements cannot be too burdensome for micro entities, as they have limited financial and organizational capabilities. It is therefore important that the costs of preparing financial statements are balanced with the benefits derived from the use of the ...

Background: In Poland, there has long been a statutory obligation for economic entities to report minimum information on the natural environment, usually of a non-financial nature. After the implementation of Directive 2014/95/EU on the disclosure of non-financial and diversity information to the Polish regulations (Accounting Act), there were changes in the scope of environmental disclosures and the group of enterprises covered by this reporting obligation increased. The implementation of the new directive into P...

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 ...