How do companies in European Union disclose their non-financial data?
Title in Polish:Jak przedsiębiorstwa w Unii Europejskiej ujawniają dane pozafinansowe?
Creator: 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
Keywords:sustainability reporting ; CSR report ; non-financial data ; EU legislation
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