Reporting on sustainable development

In recent years, there has been a strong trend in the expansion of reporting obligations in the field of sustainable development of enterprises. The largest companies are gaining clear experience in this area and from year to year they present more data as part of separate Corporate Social Responsibility (CSR) reports or in integrated reports. The published data are also subject to verification by statutory auditors to confirm their reliability. Therefore, the chapter will present the main changes in legal regulations regarding sustainable development reporting. Particular emphasis will be placed on the current state of reporting obligations. The scale of reporting and the main trends in this area will be presented. There will also be a comparative analysis of selected reports in the field of sustainable development and a presentation of the main issues published by the largest companies. The studies conducted so far indicate that the scope of the presented data and their level of detail are quite varied. However, the general awareness of the essence of sustainable development of enterprises is growing and more investors are also evaluating this element of economic activity. Accordingly, the companies are clearly expanding the scope of disclosed data and are starting to treat sustainability reporting as an element of building the company’s overall value over a longer period.