CORPORATE SOCIAL RESPONSIBILTY AND DIVERSITY REPORTING IN POLISH COMPANIES FROM COMPANIES FROM THE BASIC MATERIALS AND OIL & GAS SECTORS LISTED ON THE WARSAW STOCK EXCHANGE

As of January 1, 2017, according to the Directive 2014/95/EU of the European Parliament and the Council of 22 October 2014 amending Directive 2013/34/EU as regards disclosure of non-financial and diversity information by certain large undertakings and groups public-interest entities fulfilling particular requirements described in the document are obligated to disclose their non-financial and diversity information. Due to this fact, the main aim of this paper is the assessment of the current state of reporting of non-financial and diversity information by Polish companies representing the Basic Materials and Oil & Gas Sectors listed on the Warsaw Stock Exchange. According to the data presented by the Warsaw Stock Exchange 15 companies were included into the study. The assessment of the current state of reporting of non-financial and diversity information was made based on the information presented by the companies on their websites. The paper includes inter alia an analysis of CSR and/or diversity standards implemented by the companies, dimensions of diversity undertaken by the company, reporting standards applied by the companies as well as rewards or recognitions received by the companies, as an indicator of the actually implemented CSR and/or diversity policy. The paper ends with an attempt to classify the organizations according to Dunphy's Griffith's and Benn's phase model of organizational change towards corporate sustainability.