@misc{Hąbek_Patrycja_How, author={Hąbek, Patrycja}, howpublished={online}, language={eng}, abstract={In this paper the author discusses the issues of non-financial data disclosure in European Union. In connection with the annual increasing number of sustainability reports the question raises how do companies disclose their non-financial data? The first part of the article presents the level of the disclosure and existing regulations in the European Union in this area. The second part presents results of a study relating to current non-financial reporting practices}, title={How do companies in European Union disclose their non-financial data?}, keywords={sustainability reporting, CSR report, non-financial data, EU legislation}, }