Evaluation of non-financial information reports before the EU CSR Directive

This article examines the scope, consistency and comparability of non-financial reporting by companies from the Polish apparel sector. The analysis centres on the reporting practices in the period before the Corporate Sustainability Reporting Directive (CSRD) became binding for large enterprises in 2024. The research adopts a qualitative case study approach. Reports from companies listed on the Warsaw Stock Exchange are assessed, with particular attention to the disclosure of environmental, social and governance information. The apparel sector is used as an illustrative example, given its significant environmental impact and the global debate over sustainable business practices. The findings reveal substantial inconsistencies in the completeness, comparability and reliability of published non-financial data, which reflects the absence of a unified reporting standard before the CSRD. Voluntary reporting was frequently selective, not easily comparable and prone to strategies of greenwashing. This study demonstrates the necessity for harmonised standards and draws policy implications, such as the need for robust regulatory oversight, further standardisation, and support for companies, especially small and medium-sized enterprises, adapting to new sustainability reporting requirements. The results also have important policy implications, indicating the need for robust regulatory oversight, further standardisation, and targeted support for companies, especially small and medium-sized enterprises, adapting to new sustainability reporting requirements. Future research should explore the long-term influence of the CSRD on the quality and usefulness of non-financial disclosures in Poland and in other regions characterised by high environmental risk.