“…There are also papers in which the authors present various research results obtained on the basis of data from mandatory PBOs' reports in Poland, but the scope and content of the reports are not examined (e.g. : Waniak-Michalak & Zarzycka, 2012;Dyczkowski, 2016;Chojnacka & Górecka, 2016;Chojnacka & Górecka, 2018;Chojnacka, 2020;Mamcarczyk & Zeniuk, 2020;Oliński & Szamrowski, 2020;Goldmann, 2021). Although in the literature it is possible to find publications that directly focus on the scope and content of PBO reporting (Żak, 2012), it should be emphasized that due to the introduction of a new regulation on financial statements in 2016, some of the previous publications present regulations that are not up to date.…”