Towards 2014/95/EU directive compliance: the case of Poland

Purpose This study aims to investigate the differences in extent of non-financial disclosure (NFD) across companies listed on Warsaw Stock Exchange over period surrounding implementation Directive 2014/95/EU. Design/methodology/approach The sample comprising 134 selected companies. Content analysis and a index were used measure level NFD. Non-financial reporting practices two years before (2015) one year after (2017) compared. Findings results highlight that there is already high compliance with European Union’s regulation. NFD different thematic aspects media increased significantly between 2015 2017 particular human rights anti-corruption. had largest impact those firms previously low levels led more homogeneity industries. Originality/value contributes understanding by Union research has important implications for policymakers because it revealed mandatory regulations form crucial instrument improving harmonization suggests that, due Directive, stakeholders should be provided comprehensive information they need their decision-making process.