Non-financial value creation due to non-financial data reporting quality

Purpose:The main purpose of this article is to show non-financial value creation due to CSR 6reporting processes, a study on reports standards, types of reports submit by Polish enterprises 7and the statistics of the usage of these standards.8Design/methodology/approach:In this paper,GRI guideline requirements werepresented as 9a path to good-quality report creation. Additionally, anexample of quality assurance in CSR 10reporting in accordance withGRI guideline requirements was presented. The paper is based on 11the case study method. 12Findings:The result of the literature analysis is to show an approach to reportingnon-financial 13data in a comprehensive manner and in accordance with GRI guidelines.The other aspect is to 14show theinfluence of CSR reporting quality onnon-financial value.15Social implications:Reporting ofcorporate social responsibility by business organisations and 16entities is an example of improving the quality of human life, in particular in economic, social 17and environmental issues. The constant improvement of non-financial data reporting has 18significant impact on safety and sustainability in business and social development.19Originality/value: The paper shows specific view on non-financial value in connectionwith20stakeholders and organisations’ interest groups. 21Keywords:Non-financial value, CSR report quality, CSR reports, CSR reporting statistics, 22GRI guidelines.23Category of the paper: Case study, literature review.