Identification and classification of environmental reporting factors on the example of the Polish energy sector

Abstract

Business entities reporting information on the impact of their activities on the environment is still a disordered area in terms of both the legislation and the so-called good business practice. There is a large variation in the scope and manner of disclosing environmental information by business entities of the European Union Member States and other countries. This particular issue concerns countries where the energy sector is primarily based on hard coal and lignite extraction industries. Poland is such a country. The scale of this problem, confirmed in numerous studies, raises the question of the factors that influence environmental reporting.

Keywords: Environmental reporting, environmental accounting, environmental reporting factors, behavioural factors in accounting, energy sector.