Untitled

Abstract

The aim of the paper is to review the requirements of the non-financial reporting on climate change. Design/methodology/approach: Critical literature analysis. Analysis of international literature from main databases and Polish literature, legal acts relevant to the researched topic, and standards. Findings: The evolution of the approach to non-financial reporting highlights the trend towards measurability, comparability of indicators. Originality/value: The requirements of the new ESRS standard have been presented against the background of existing solutions.