Szukana fraza: [Abstract = "The aim of the article is to answer the question whether, in Poland, social reporting in business is or \(in the face of new laws\) still has a chance of becoming a method for shaping the values of companies as transparent entities, responsible for the influence they have on their environment. The author was inspired and motivated by the contents of the EU Parliament and EU Council Directive forcing, since January 2017, public\-interest entities in Member States to reveal non\-financial information \(ESG factors, i.e., environment, social responsibility, corporate order\)."]