Environmental management reporting in Polish mining companies in the context of World CSR trends

Abstract

CSR is very fast evolving management concept in the whole world. Therefore environmental management development is one of the most important strategic directions for modern enterprises. It is particularly relevant for mining enterprises, because of their impact on the natural environment. The authors aimed to verify if this trend is reflected in polish mining companies actions. Mining companies are obligated to non-financial reporting. In the paper the level of Global Reporting Initiative (GRI) usage in mining companies was considered. GRI is now the most frequently used method of non-financial reporting in the world.