Stakeholder Expectations Regarding the Scope of Disclosures in the Financial Statements of Agricultural Companies: Survey Evidence from Poland

This exploratory study examines preferences for additional disclosures by agricultural companies in Poland. The supplied spreadsheet contained 374 rows and 23 questionnaire fields but only 75 distinct response profiles, each repeated three to ten times. Without technical identifiers or timestamps, the number of individual respondents and the origin of the repetitions could not be verified. One instance of each profile was retained for a provisional profile-level analysis. Original response categories were reported separately; affirmative and conditionally affirmative options were combined only for ranking and exploratory subgroup comparisons. Nine of the 27 comparisons required two-sided Fisher exact tests because at least one expected frequency was below five; the remaining 18 used Pearson chi-square tests. Benjamini–Hochberg correction was applied to the complete set of 27 p-values. Binary affirmative shares exceeded 70% for all nine disclosure topics, but preferences differed regarding reporting location and materiality. No subgroup comparison remained significant after correction. The findings describe the retained profiles, not a representative or technically verified respondent sample. They identify topics for further research rather than establish a uniform demand to expand primary financial statements.