EMPLOYEE INFORMATION IN NON-FINANCIAL REPORTING AS AN ELEMENT OF SHAPING THE EMPLOYER'S BRAND IMAGE

Abstract

Purpuse – The non-financial information on employee matters disclosed in the ESG report builds the employer's brand image. The aim of the article is to present the current state of reporting employee issues in non-financial reporting of banks and to indicate the importance of non-financial reporting of these issues in the context of building the employer's brand image. Research problem: what is the current state of non-financial reporting by Banks from the WIG-Banks and WIG-ESG indexes and what is the significance of this in building the employer's brand image?

Methodology – An analysis of legal acts, examination of secondary data
from national and international research reports in the area of epmloyerbranding was applied, a review of the literature on the subject was carried out, and an examination of secondary data from obligatory non-financial statements of banks was carried out. The study covered banks operating in Poland, listed on the Warsaw Stock Exchange and belonging to the WIG-Banks and WIG-ESG indexes.

Findings – The non-financial information disclosed in ESG reports as employee issues may constitute a unique proposition of the employer's brand value. The audited banks belonging to the WIG-Banks and WIG-ESG stock market indices comply with the legal reporting obligation regarding the disclosure of employee issues.