Determination Climate-Related Information Reporting on the Example of Selected Polish Listed Companies

Purpose: This article aims to assess the scope of climate-related non-financial information disclosed in reports published by selected Polish listed companies. To that end, a research hypothesis was formulated as follows: lack mandatory regulations on notifying stakeholders impacts given enterprise limits disclosures. Design/Methodology/Approach: The following methods were applied this study, literature review, analysis legal regulations, in-depth secondary data form reports. Also, induction and synthesis formulating conclusions. For empirical 10 top companies (the biggest terms market capitalization, included WIG-20 index) targeted basis. study covered for 2019. consisted two phases: 1st phase, descriptive evaluated, whereas 2nd phase focused analyzing disclosures quantitative nature indicators. Findings: confirmed small, mainly since voluntary (positive verification hypothesis). Both part one expressed indicators not sufficient tool obtain impact business operations climate. Practical Implications: has need intensify legislative works develop catalog required, structured, comparable, reliable Originality/Value: supplements existing body related reporting identifying gap about Poland after