Analysis of Non-Financial Reports of Selected Companies from the Energy Industry

Abstract

Representatives of every industry publish non-financial reports. The industry with the largest number of reports issued in 2005–2016 was the fuel industry (energy and raw materials) [1]. The article analyzes the reports of Poland's largest, key energy suppliers: PGE, TAURON, Enea, and Energa. Each enterprise is subject to the non-financial reporting obligation and publishes its reports as integrated reports, using the GRI Standards. The analysis showed consistency in most of the reported areas. All analyzed companies place the environmental area (production of energy from renewable sources, reduction of greenhouse gas emissions, prevention of climate change, and limiting the negative impact of their activities on the environment) and the social-external area (dialogue with the local community) at the highest level [2].