Czy forma i objętość raportu niefinansowego zależą od wielkości przedsiębiorstwa? Badanie na przykładzie spółek WIG20 i mWIG40

Abstract

This article summarizes research on the disclosure of non-financial information by Polish entities after 2017. The aim of the study was to verify the hypotheses about the dependence of the form and volume of non-financial reports on the size of the enterprise. The subject of the research were non--financial reports published by companies listed on the WIG20 and mWIG40 in 2018 and 2019. Content -analysis, induction and statistical methods were used in the study. The most important conclusions resulting from the study are: no visible correlation between the size of the entity and the volume of the published non-financial report, no visible and demonstrable dependence between the form of the non- -financial report and the size of the entity, and the observable relationship between the form and the volume of a non-financial report - the obtained result of the study confirmed that entities publishing non-financial information as part of a separate report disclose greater amounts of information than entities publishing non-financial information within the management commentary.(original abstract)