Public non‐financial reporting: Reflection of environmental aspects of development and activities of economic entities

The article considers economically significant information reflected in public non‐financial reporting, enabling reflection on the environmental aspects of an organization's development. The analysis aims to articulate problems in the disclosure economically significant information in public non‐financial reporting due to a significant difference between national and international requirements in terms of the environmental aspects of development. In the process of conducting this study, a monograph (descriptive) research method, a system analysis method and a comparative analysis method were used. The results of the study confirmed the need to improve environmental reporting as part of the development of the concept of non‐public financial reporting, while authors emphasising the need to develop the composition and content of environmental reporting, taking into account the integration of financial and non‐financial reporting. The application of the approaches outlined in the article allowed the generation of more transparent information for all interested users regarding the environmental activities of companies and will bring national and international standards closer to application. The environmental reporting of companies and its components are proposed as part of the development of the concept of public non‐ financial reporting.