This paper aims to analyse and verify the applicable principles of CSR reporting in light of the regulations of Directive 2014/95/EU, as well as to evaluate quality of non-financial information presented in CSR reports of financial institutions in the Polish market. Two research hypotheses have been postulated in connection with this aim: (H1) - The Directive 2014/95/EU contains regulations that will contribute to improved comparability and usefulness of information presented in financial statements. (H2) - financial institutions in the Polish market draft their CSR reports in different ways, which obstructs their comparability. In order to verify hypothesis (H1), regulations of the Directive 2014/95/EU and specialist literature have been reviewed. In order to verify hypothesis (H2), the author has conducted research into a group of financial institutions in the Polish financial market by examining and analysing CSR reports compiled in 2010-2015 with regard to quality of the information, in particular, its usefulness and comparability. This assessment involved reviewing of: principles of publication and verification of the reports, frequency of their drafting, volume, scope and structure.
