Disclosure of climate-related issues in the non-financial reporting of WIG-oil&gas listed companies

Environmental reporting covers both issues related to the negative impact of the enterprise on the natural environment, but also the presentation of actions taken to protect it. Among the various ecological issues, climate is of particular interest. The aim of the article is to show the importance of information related to reporting on climate-related issues and their inclusion in the non-financial reporting of companies from the oil&gas sector listed on the Warsaw Stock Exchange. In the article, the author used the analysis of legal acts, literature on the subject and the study of empirical data from reports and websites of listed companies of the WIG-oil&gas index. The practice of oil&gas companies shows that companies listed on the capital market notice the importance of these issues both in terms of the impact of the climate on their operations and the impact of these entities on the climate. However, attempts to report climate-related issues are made by those entities only, that are required to disclose non-financial information. In view of the ongoing climate change and increasing environmental awareness, taking these issues into account seems inevitable.