Non-Financial Reporting Regarding Natural Environment in Public Companies in the Energy, Fuel and Gas Sector in 2019

Abstract

The article's objective is a presentation of the non-financial reporting practice in the scope of issues regarding the natural environment in public companies based on the example of the energy, fuel and gas sectors. The study covers WIG20, WIG30 and mWIG40 companies listed on the Warsaw Stock Exchange in 2019. The research method applied in the article is based on a case study. The article starts with the theoretical part regarding the disclosure of non-financial information. The second part presents non-financial reporting with special consideration given to the natural environment, based on public companies operating in the energy, fuel and gas sector.