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Purpose: The purpose of the paper is to present the results of research among Polish annual report users on their information needs regarding improving the financial and non-financial information in annual reports. Methodology/approach: The study was conducted using two research techniques. The first one is an online survey addressed to respondents of an external database; the second one is individual inter-views. The 694 responses were analyzed to find a relationship between the responses and the characteris-tics of the respondents, such as gender, age, or education. The survey was conducted among people se-lected randomly who had experience in professions such as tax advisor, accountant, chartered accountant, financial analyst, financial advisor, investor, controller, management accounting specialist, internal auditor, and manager. Findings: The data analysis showed the legitimacy of the actions taken to improve the ap-proach to both the scope and structure of annual reports in the context of their users’ needs. However, like any empirical study, the results of this study should be interpreted with caution. While the research is an attempt to fill the research gap in the area under study, it is also relevant to practice. Originality/value: The results can contribute to a better understanding of the needs of users of business information, and thus, the opportunity to meet them.

Purpose of the study: In this study, the authors analyzed of the use of capital budgeting methods (CBM) by Polish companies listed on the Warsaw Stock Exchange (WSE). The study's main objective was to investigate the practice of capital budgeting in companies operating in Poland and listed on the WSE, especially to analyze the dispersion of capital budgeting methods and the factors influencing their selection. Methodology: For achieve the research objectives, a survey method was chosen. The authors received 34 correctly completed questionnaires (from 252, the return rate was 13.5. Descriptive statistics and multiple regression analysis with the use of Statistica were used in the study. Main Findings: The survey indicated that CBMs are relatively frequently applied in particular; IRR was used (often or always) by 64.7 per cent of companies and NPV by 60.6 per cent of companies. The analysis of company characteristics shows that the use of CBM is influenced by the origin of equity, managerial ownership, employment, and foreign sales (all independent variables are statistically significant). Applications of the study: The authors believe that the study's results will be of interest to researchers in other countries and will fill a gap in the management accounting literature. The study's results may also be useful from a practical point of view. Novelty/Originality of the study: The survey shows a large sample of companies, what CBMs are used by Polish companies and how often they are used. A broader set of explanatory variables was also used, which allows for a comprehensive description of campaign practices and makes it possible to analyze whether and which companies' practices are consistent with previous studies.

Streszczenie:Celemartykułujestpropozycjametodyidentyfikacjiipomiarukosztówspo-łecznejodpowiedzialnościLasówPaństwowychwkontekściezadańzwiązanychzpozaprodukcyjnymifunkcjamilasów.Celartykułuosiągniętopoprzezstudialiteraturoweiprzeprowadzone studium przypadku na wybranej jednostce organizacyjnej Lasów Państwowych. WewstępieautorkawskazałananiektórebieżąceproblemyLasówPaństwowych,określiła potrzebęidentyfikacjiipomiarukosztówspołecznejodpowiedzialnościponoszonychwLa-sachPaństwowychorazprzestawiłagłówneinformacjeokosztachwsystemierachunkowości tegopodmiotu.Następnieprzedstawiłafragmentystudiumprzypadkuzpropozycjąpomiarudotyczącegosposobuidentyfikacjikosztówspołecznejodpowiedzialnościwdziałalności administracyjnej Lasów Państwowych. W podsumowaniu autorka podkreśliła konieczność identyfikacjiipomiarukosztówspołecznejodpowiedzialnościLasówPaństwowych.

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