TY - JOUR N2 - The article is an analysis of the content of the reports of the national mining companies and vertically integrated operators in the energy value chain, in light of the guidelines of global standards of corporate social responsibility (CSR – Corporate Social Responsibility). A verification of the review of the literature and reports of selected companies in terms of non-financial data publication was conducted, that is information which is based on ES(G) (E – Environment; S – Social; G – Governance), especially considering all environmental and social aspects. It was also indicated which selected mining companies prepare integrated reports (financial and non-financial data), in line with the GRI (Global Report Initiative) guidelines and G4 Mining and Metals – the document contains a set of disclosures for use by all organizations in the Mining and Metals sector. According to the author, universal access to non-financial data expanding the circle of stakeholders and can mitigate the negative public opinion towards the mining industry. Integrated reporting is a new experience for Polish mining companies and vertically integrated energy groups reporting sent to various stakeholder groups, using the GRI guidelines. The analysis showed that only two domestic companies out of the 10, i.e. LW Bogdanka S.A. and KGHM Polska Miedź S.A. submitted the report for 2015, based on the indices dedicated to the, „mining and metals” Industry. The selection of companies has been dictated by their significant share in the mining industry in Poland. The article indicates skipping important aspects of the business activities of mining and vertically integrated enterprises, which should be a necessary part of the reports (due to the obvious impact of mining on the environment and society). It refers to the GRI G4 Mining and Metals guidelines as the indicators which are additional tools to reporting on sustainable development. The purpose of this article is to point out important aspects of the mining companies and vertically integrated enterprises which are omitted and, in the opinion of the author, should be the components of those reports. L1 - http://journals.pan.pl/Content/113787/PDF-MASTER/document%20(36).pdf L2 - http://journals.pan.pl/Content/113787 PY - 2017 IS - Nr 97 EP - 200 KW - ESG KW - CSR KW - GRI KW - mining A1 - Woźniak, Justyna PB - Instytut Gospodarki Surowcami Mineralnymi Polskiej Akademii Nauk CY - More info at Journal site: https://min-pan.krakow.pl/wydawnictwo/czasopisma/zeszyty-naukowe-instytutu-surowcami-mineralnymi-i-energia-pan/ https://min-pan.krakow.pl/wydawnictwo/wp-content/uploads/sites/4/2018/02/Wskazowki-ZN-ang-2018.pdf DA - 2017 T1 - Level of use of guidelines for integrated reporting ES(G) data in the mining industry and vertically integrated operators in the energy value chain in Poland SP - 189 UR - http://journals.pan.pl/dlibra/publication/edition/113787 T2 - Zeszyty Naukowe Instytutu Gospodarki Surowcami Mineralnymi Polskiej Akademii Nauk ER -